M/S. Steelmax Alloys LTD. vs. 1. State Tax Officer, Squad No. Vii
Held
The High Court directed the respondents not to invoke the bank guarantee provided by the petitioner for the interim release of goods, provided the petitioner keeps it alive. This protection is for two months from the date the GST Appellate Tribunal is constituted, allowing the petitioner time to file an appeal.
Facts
The petitioner's goods and conveyance were seized and an order under Section 129 was passed. They were released upon furnishing a bank guarantee and bond. After the first appeal was rejected, the petitioner sought to prevent the invocation of the bank guarantee as the GST Appellate Tribunal, to which a second appeal lies under Section 112, has not yet been constituted.
Key Issues
Whether the bank guarantee furnished for the interim release of goods, following an order under Section 129, can be invoked when the statutory appellate tribunal (GSTAT) has not yet been constituted, thereby denying the petitioner the right to file a second appeal.
Sections Cited
Section 129, Section 112
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 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 35089 OF 2022 PETITIONER: 1 M/S. STEELMAX ALLOYS LTD., AGED 51 YEARS THILANGAD, MANJALUR P O, PALAKKAD, PIN - 678502 REPRESENTED BY K SHABIR, DIRECTOR BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENTS: 1 STATE TAX OFFICER, SQUAD NO. VII, STATE GOODS & SERVICE TAX DEPARTMENT TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD, PIN - 678001 2 JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX, BEHIND CIVIL STATION, PIN - 678001 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4
THE BRANCH MANAGER, STATE BANK OF INDIA, PALAKKAD BRANCH,PALAKKAD, PIN - 678014 ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.35089 of 2022 2 JUDGMENT Dated this the 03rd day of November, 2022 The petitioner suffered an order under Section 129 of CGST/SGST Act. The goods and conveyance were released pending the proceedings, on the peti
The judgment continues below.
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