Shine Jewellry vs. Assistant State Tax Officer (Intelligence)
Held
The High Court disposed of the writ petition, directing the First Appellate Authority (Joint Commissioner (Appeals)) to consider and pass final orders on the petitioner's pending appeal within one month from the date of receipt of the judgment, after affording the petitioner an opportunity of being heard.
Facts
The petitioner challenged an order issued under Section 129 read with Section 130 of the CGST/SGST Act, claiming it was illegal and without jurisdiction. An appeal against this impugned order was already filed by the petitioner and was pending before the First Appellate Authority.
Key Issues
The legality and jurisdiction of an order passed under Sections 129 and 130 of the CGST/SGST Act, and the proper procedure for addressing a pending appeal against such an order.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 19897 OF 2021 PETITIONER: SHINE JEWELLRY DOOR NO.V/255, MAIN ROAD, KOORKENCHERY CENTER, THRISSUR - 680 007 REPRESENTED BY ITS MANAGING PARTNER, SRI. NIJU V. S. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER (INTELLIGENCE) STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.II, IDUKKI AT THODUPUZHA - 685 584. 2 STATE TAX OFFICER (INT.) STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.II, IDUKKI AT THODUPUZHA - 685 584. 3 STATE OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001., REPRESENTED BY SECRETARY TO GOVERNMENT. 4 COMMISSIONER (GST) GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NEW DELHI - 110 001. 5 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI - 110 001, REPRESENTED BY ITS UNDER SECRETARY. BY ADVS. GOVERNMENT PLEADER KAVERY S THAMPI JOSEPH RONY JOSE, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FO
The judgment continues below.
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