Abdul Samad P. vs. The State Of Kerala
Held
The High Court disposed of the writ petition, permitting the petitioner to file statutory appeals against Exts.P13 and P14 orders. It directed the appellate authority to exclude the period the writ petition was pending for limitation purposes, provided appeals are filed within two weeks.
Facts
The petitioner challenged a prohibitory order and detention of goods under GST laws, alleging illegality. While the writ petition was pending, the authorities issued adjudication orders (Exts.P13 and P14) treating the petitioner as an unregistered dealer and raising demands.
Key Issues
The legality of the detention of goods and the subsequent adjudication orders issued by the GST authorities, and the appropriate forum for challenging these orders.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 29TH DAY OF NOVEMBER 2022 / 8TH AGRAHAYANA, 1944 WP(C) NO. 4948 OF 2022 PETITIONER: 1 ABDUL SAMAD P., AGED 56 YEARS SON OF PAREETH RAWTHER BROTHERS, XII/190, ATHIKKATTUKULANGARA, NOORANADU, ALAPUZHA 690 504. BY ADVS. K.P.PRADEEP HAREESH M.R. RASMI NAIR T. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENT
S : 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002. 3 JOINT COMMISSIONER OF STATE AX, (INTELLIGENCE), KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002. 4 DEPUTY COMMISSIONER (INTELLIGENCE), KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, 4TH FLOOR, MINI CIVIL STATION, ALAPUZHA 688 013. 5 STATE TAX OFFICER- SQUAD NO. 2, ALAPUZHA AT CHENGANNUR, KERALA STATE GOODS AND SERVICE TAX, MINI CIVIL STATION, CHENGANNUR, ALAPUZHA 689 121. BY ADV.THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
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