Sheetal Jain vs. The State Tax Officer
Held
The Court directed the provisional release of the petitioner's goods (gold ornaments) upon remittance of Rs. 75,20,478/- to the 1st respondent. This payment was deemed provisional and subject to any relief the petitioner may obtain from the Appellate Tribunal once it is constituted.
Facts
The petitioner challenged an order issued under Section 130 of the CGST/SGST Acts and a subsequent appellate order confirming it. The petitioner sought provisional release of goods, arguing that they were unable to avail the remedy of appeal to the Appellate Tribunal under Section 112 due to its non-constitution.
Key Issues
The key legal issue was whether goods detained under Section 130 of the CGST/SGST Acts could be provisionally released when the statutory appellate remedy under Section 112 was unavailable due to the non-constitution of the Appellate Tribunal.
Sections Cited
Section 130, Section 112
AI-generated summary — verify with the full judgment below
WP(C) NO. 6905 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 7TH DAY OF OCTOBER 2022 / 15TH ASWINA, 1944 WP(C) NO. 6905 OF 2022 PETITIONER/S: SHEETAL JAIN, AGED 35 YEARS SALES REPRESENTATIVE, M/S. SRI SITAL JEWELLERS, 13/35-5, SRI. RAJENDRAN COMPLEX, MANDAPALA STREET, NELLORE, ANDHRA PRADESH 524 001. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, (INTELLIGENCE), MOBILE SQUAD NO. VI, SGST DEPARTMENT, NEDUMANGAD, THIRUVANANTHAPURAM 695 541. 2 THE JOINT COMMISSIONER OF STATE TAX , (APPEALS), STATE GST DEPARTMENT TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695002. 3 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002. 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 5 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI 110 001. BY ADV JUSTUS S., CGC OTHER PRESENT: 0
WP(C) NO. 6905 OF 2022 2 ADV. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.
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