Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 2ND DAY OF SEPTEMBER 2022 / 11TH BHADRA, 1944 WP(C) NO. 28655 OF 2022 PETITIONERS:
1 MUHAMMED HARIS RAFEEK, AGED 22 YEARS, S/O MUHAMMED RAFEEK, ASR HOUSE, TC 52/220, PATHUMURI LANE, VELLAYANI, NEMOM P.O, THIRUVANANTHAPURAM-695 020.
2 K.MANOJ VARGHESE, AGED 43 YEARS,S/O VARGHESE, 1/848-1, COURTALLAM ROAD, PIRANOOR BORDER, PIRANOOR, TIRUNELVELI, SHENKOTTAI, TAMILNADU-627 809.
BY ADVS.
G.RANJU MOHAN M.SANTHI (K/868/2011) RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 COMMISSIONER, KERALA STATE GOODS & SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002.
3 ASSISTANT STATE TAX OFFICER, SQUAD NO.1, STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28655 OF 2022 2 JUDGMENT The petitioners have approached this Court being aggrieved by the fact that a final order under the provisions of Section 129(3) of the CGST / SGST Acts has been issued without affording to the petitioners the proper opportunity of hearing as provided in sub-section (4) of Section 129.
2.
The learned counsel for the petitioners points out that the petitioners were issued with Ext.P6 notice dated 25.08.2022 calling upon the petitioners to appear for personal hearing on 01.09.2022. It is submitted that Ext.P6 also indicates that the petitioners had time till 01.09.2022 to file objections, if any. It is submitted that Ext.P7 order was issued on 25.08.2022 itself without hearing the petitioners and without affording to the petitioners an opportunity of filing any objections. It is submitted that Ext.P7 order is illegal and is liable to be set aside.
3.
Heard the learned Senior Government Pleader also.
4.
Having regard to the facts and circumstances of the case and being satisfied that when time had been granted till
WP(C) NO. 28655 OF 2022 3 01.09.2022 (through Ext.P6 notice dated 25.08.2022) to appear for personal hearing and also to file objections to the proposal, the issuance of Ext.P7 final order on the same way is unwarranted and illegal. It is also contrary to the provisions of sub-section (4) of Section 129. Therefore, Ext.P7 order is quashed. The matter is remitted to the 3rd respondent, who shall reconsider the issue after affording to the petitioners an opportunity of being heard. The petitioners shall mark appearance before the 3rd respondent at 11.00AM on 05.09.2022. The matter shall thereafter be decided by the 3rd respondent in accordance with law, after hearing the petitioners and considering any objection that may be filed by the petitioners. In the meanwhile, it will always be open to the petitioners to seek release of vehicle and goods after complying with the conditions specified in Section 129(1)(c). If the petitioners apply for reliefs after complying with the conditions in Section 129(1)(c), the vehicle and goods of the petitioners shall be released forthwith.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 28655 OF 2022 4 APPENDIX OF WP(C) 28655/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE.
Exhibit P2 TRUE COPY OF THE WEIGHMENT CERTIFICATE DATED 23-08-2022.
Exhibit P3 TRUE COPY OF THE ORDER FOR PHYSICAL VERIFICATION/INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS DATED 24-08-2022.
Exhibit P4 TRUE COPY OF THE PHYSICAL VERIFICATION REPORT DATED 25-08-2022.
Exhibit P5 TRUE COPY OF THE ORDER DATED 25-08-2022 PASSED BY THE 3RD RESPONDENT.
Exhibit P6 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 DATED 25-08- 2022.
Exhibit P7 TRUE COPY OF THE ORDER PASSED/ISSUED BY THE 3RD RESPONDENT UNDER SECTION 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 DATED 25-08-2022