Food Service INDIA PVT LTD vs. The Asst.State Tax Officer
Held
The Court directed that the bank guarantee furnished by the petitioner under Section 129(1)(c) shall not be invoked until December 20, 2022. This period was granted to enable the petitioner to file an appeal under Section 107 against the adjudication orders, with future actions governed by the Appellate Authority's orders.
Facts
The petitioner challenged proceedings under Section 129 of the CGST/SGST Act, where goods were released upon furnishing a bank guarantee. After adjudication, orders (Exts.P18 and P19) were issued, and the petitioner sought to file an appeal under Section 107, apprehending invocation of the bank guarantee.
Key Issues
The key issue was whether the bank guarantee furnished for the release of goods under Section 129 should be protected from invocation pending the filing and initial consideration of an appeal under Section 107 against the final adjudication orders.
Sections Cited
Section 129, Section 129(1)(c), Section 107
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 14TH DAY OF NOVEMBER 2022 / 23RD KARTHIKA, 1944 WP(C) NO. 30781 OF 2021 PETITIONER: FOOD SERVICE INDIA PVT LTD THROUGH ITS AUTHORISED REPRESENTATIVE MR BABU P.I RAILWAY STATION ROAD, BLDG NO KP X/118, OLD NO. KP X/213, FOOD CO DIVISION, KUTHIATHODE, THURAVOOR P.O, ALLEPPEY -688 532. BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR NIKITHA SUSAN PAULSON ROHAN KUMAR IJAS MUHAMMED ADITYA VENUGOPALAN RESPONDENTS: 1 THE ASST.STATE TAX OFFICER MOBILE SQUAD MANJESHWAR, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD, KERALA -671 121 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)NORTH BLOCK, NEW DELHI - 110 001 OTHER PRESENT: ADV. SAYED M THANGAL (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.30781/2021 2 JUDGMENT Petitioner has filed this writ petition challenging proceedings initia
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