M/S.Jay Jay Interimix vs. The Assistant State Tax Officer
Held
The Court, following a previous judgment, held that even if payment is made under Section 129(1) of the CGST/SGST Acts, the officer is obligated to pass an order under Section 129(3) and generate a demand summary (Form DRC-07). This ensures the taxpayer's right to appeal under Section 107 is preserved, and the officer was directed to generate the demand within one month.
Facts
The petitioner's goods, transported after job work with a Bill of Supply, were detained under Section 129(3) of the SGST Act for alleged documentation deficiencies, and a penalty was demanded. The petitioner paid the penalty to secure release of the goods and subsequently approached the High Court, contending that no appeal remedy was available as no formal order was issued after payment.
Key Issues
Whether a taxpayer who pays the demanded amount under Section 129(1) of the SGST Act is deprived of their right to appeal, and whether the department is obligated to issue a formal order to enable such an appeal.
Sections Cited
Section 129(1), Section 129(3), Section 129(5), Section 107, Rule 55, Rule 138, Rule 142, Article 226, Article 265
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN THURSDAY, THE 15TH DAY OF SEPTEMBER 2022 / 24TH BHADRA, 1944 WP(C) NO. 18631 OF 2018 PETITIONER/S: M/S.JAY JAY INTERMIX PLOT NO.60, RUBBER PARK, AIRAPURAM,VALAYANCHIRA PO, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER-MR. SHAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER STATE GOODS & SERVICE TAX SQUAD NO.1,MATTANCHERRY AT ALUVA-683001. 2 THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. OTHER PRESENT: SMT JASMINE M.M-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18631 OF 2018 2 JUDGMENT The prayers in the writ petition are as follows: (i) To quash Ext.P2 notice issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To direct the 1st respondent to refund the amount realized by Ext.P2 notice with interest at Bank rates by the issue of a writ of mandamus or such other writ or order or direction.
The pet
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.