Durai Kannan vs. Assistant State Tax Officer
Held
The High Court set aside the final order passed under Section 129 of the CGST/SGST Act, finding it was issued without affording the petitioner an opportunity of being heard. The matter was remitted to the 1st respondent for fresh consideration, with the petitioner directed to provisionally remit the demanded amount (as per Form MOV-07) under protest.
Facts
Goods belonging to the petitioner were detained under Section 129 of the CGST/SGST Act, which the petitioner challenged as illegal, claiming all necessary documents were in order. Despite an interim order for provisional release, the 1st respondent issued a final order under Section 129 on the same day without affording the petitioner an opportunity of being heard.
Key Issues
Whether the final order passed under Section 129 of the CGST/SGST Act for detention of goods was valid when issued without affording the petitioner an opportunity of being heard.
Sections Cited
Section 129, Section 130, Form MOV-07
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 21ST DAY OF NOVEMBER 2022 / 30TH KARTHIKA, 1944 WP(C) NO. 11081 OF 2021 PETITIONER: DURAI KANNAN AGED 51 YEARS PROPRIETOR, SREE SELVA GANAPATHY MILK PRODUCTS, 1/217C, KOTTAYIL ROAD, THRISSUR-680503. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER SQUAD NO.V, STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, KOCHI-682 015. 2 STATE TAX OFFICER, SQUAD NO.V, STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, KOCHI-682 015. 3 STATE OF KERALA, STATE GOODS AND SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001, 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 THE MANAGER, VRL LOGISTICS LTD., ELOOR, COCHIN-682 032. 6 JOINT COMMISSIONER (INT.), STATE GOODS AND SERVICES TAX DEPARTMENT, EDAPPALLY, KOCHI-682 024. W.P.(C)No.11081/2021 2 BY ADVS. GOVERNMENT PLEADER SHRI T.K.RAJESH KUMAR,CGC OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2022,
The judgment continues below.
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