Scaffworld vs. State Of Kerala
Held
The Court directed the tax officer to issue a formal order in terms of Section 129(3) of the Act and upload its summary along with a demand in DRC-07. This was to be done even though the penalty under Section 129(1)(a) had already been paid, enabling the petitioners to file an appeal.
Facts
The petitioners challenged proceedings initiated under Section 129 of the CGST/SGST Acts, despite their goods and conveyance being released upon payment of the penalty amount. They sought a formal order under Section 129(3) and a summary of demand in DRC-07 after the adjudication process.
Key Issues
The primary legal issue was whether tax authorities are obligated to issue a formal order under Section 129(3) and a summary of demand in DRC-07, even after the penalty for the release of goods and conveyance has been paid.
Sections Cited
Section 129, Section 129(1)(a), Section 129(3), DRC-07
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944 WP(C) NO. 25249 OF 2022 PETITIONER/S: 1 SCAFFWORLD, 104, 2ND FLOOR, ABHIJEET COURT, ABOVE VLCC, BHANDARKAR ROAD, PUNE, MAHARASTRA- REPRESENTED BY ITS GENERAL MANAGER PRAVIN RANJAN SINHA , PIN - 411004 2 MIJU LAL, AGED 50 YEARS, S/O. T.V LALAN, PROPERITOR, A TO Z ENGINEERS AND PILE FOUNDATIONS, 17/1624A, MUNDAMVELI, COCHIN, , PIN - 682507 BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE , THIRUVANANTHAPURAM- KERALA , PIN - 695001 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT , TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, , PIN - 695002 3 STATE TAX OFFICER (INTELLIGENCE), MOBILE SQUAD KASARAGOD 1, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, KASARAGOD, PIN - 671121 4 CHIEF COMMISSIONER OF CENTRAL TAXES, [(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM, , PIN - 682018 5 GOODS AND SERVICE TAX COUNCIL, GOVERNM
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