Judgment
W.P(C) .23618/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 8TH DAY OF AUGUST 2022 / 17TH SRAVANA, 1944 WP(C) NO. 23618 OF 2022 PETITIONER/S:
VINOD P JOY AGED 51 YEARS BY ADV TOMSON T.EMMANUEL RESPONDENT/S:
1 ASSISTANT STATE TAX OFFICER (INTELLIGENCE) 2 STATE TAX OFFICER (INT.), STATE GOODS & SERVICES TAX DEPARTMENT, SQUAD NO.II, MINI CIVIL STATION, CHENGANNUR, PIN - 689121 3 STATE OF KERALA, STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001, REPRESENTED BY SECRETARY TO GOVERNMENT.
, PIN - 695001 4 COMMISSIONER (GST), GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NEW DELHI - 110 001.
, PIN - 110001 5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI - 110 001, REPRESENTED BY ITS UNDER SECRETARY., PIN - 110001 BY ADV Thanuja Roshan George
W.P(C) .23618/22 2 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) .23618/22 3 JUDGMENT Petitioner has approached this Court being aggrieved by proceedings initiated against the petitioner under the provisions of Section 130 of the CGST/SGST Act. It is the case of the petitioner that there were no circumstances warranting initiation of proceedings under the provisions of Section 130 of the Act. It is submitted that despite filing Exts.P3, P5 and P7 along with the original of Ext.P1 delivery challan and other documents such as books of accounts etc, the 2nd respondent has not passed final orders under Section 130 of the Act. It is also submitted that several of the notices issued to the petitioner are bad in law for they did not contain the document identification number, which is mandatory.
2.
The learned Senior Government Pleader submits that the proceedings under Section 130 can be adjudicated and concluded after affording an opportunity of hearing to the petitioner within the shortest possible time. Insofar as the issue relating to non-availability of document identification number is concerned, it is pointed out that going by the circular issued by the State GST department, which is produced by the petitioner as Ext.P11, document identification number is not mandatory insofar as proceedings under Section 130 of the Act are concerned.
3.
The learned counsel appearing for the petitioner states that the question as to whether the proceedings under Section 130 require to be authenticated by a document identification number, is not governed by the
W.P(C) .23618/22 4 terms of Ext.P11 circular and there is no clause in Ext.P11 which shows that the documents relating to such proceedings need not be authenticated with a document identification number.
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader appearing for the respondents, I deem it appropriate to dispose of this writ petition directing the 2nd respondent to finally adjudicate the proceedings initiated under Section 129/130 of the CGST/SGST Act, after affording an opportunity of hearing to the petitioner and after considering the replies and the documents produced by the petitioner.
The question as to whether the notices and other documents in connection with proceedings under Section 130 of the Act have to be authenticated by a document identification number is left open to be adjudicated in other proceedings. The 2nd respondent shall finally adjudicate the proceedings as aforesaid, within a period of two weeks from the date of receipt of a certified copy of the judgment. The petitioner shall appear before the 2nd respondent at 11 a.m. on 22.8.2022 to enable the completion of proceedings as above.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE okb/8.8 //True copy//
W.P(C) .23618/22 5 APPENDIX OF WP(C) 23618/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF DELIVERY CHELLAN NO.32 DATED 15.07.2021 RAISED BY PETITIONER FOR TAKING 93.75 GRAMS OF NEW GOLD ORNAMENTS FOR SELECTION PURPOSE AT SANGEETHA JEWELLERY, ALAPPUZHA.
Exhibit P2 TRUE COPY OF FORM GST MOV- 01, GST MOV-02 AND GST MOV-04 ISSUED ON 15.09.2021 BY 1ST RESPONDENT, IN TAKING CUSTODY OF 93.75 GRAMS OF NEW GOLD ORNAMENTS.
Exhibit P3 TRUE COPY OF LETTER DATED 15.09.2021 SUBMITTED BEFORE 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF NOTICE DATED 20.09.2021 ISSUED U/S.130 OF THE GST ACT 2017, BY 2ND RESPONDENT, PROPOSING TO CONFISCATE THE DETAINED GOODS CARRIED UNDER EXT P1 DELIVERY CHELLAN.
Exhibit P5 TRUE COPY OF LETTER DATED 06.10.2021 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P4 NOTICE.
Exhibit P6 TRUE COPY OF 2ND NOTICE U/S.130, GST MOV-10 AND SHOW CAUSE NOTICE DATED 21.10.2021 ISSUED TO PETITIONER BY 2ND RESPONDENT.
Exhibit P7 TRUE COPY OF REPLY DATED 11.11.2021 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT-P6.
Exhibit P8 TRUE COPY OF CIRCULAR NO.41/15/2018-GST DATED 13.04.2018 ISSUED BY 4TH RESPONDENT, IN PRESCRIBING PROCEDURE FOR INTERCEPTION.
Exhibit P9 TRUE COPY OF RELEVANT PAGES OF REPORTED DECISION PASSED BY THE HON'BLE HIGH COURT OF GUJARAT IN SCA NO.4730 OF 2019.
Exhibit P10 TRUE COPY OF JUDGMENT DATED 25.11.2010 IN WP(C) NO.32908 OF 2010 PASSED BY THIS COURT.
Exhibit P11 TRUE COPY OF CIRCULAR NO.128/47/2019-GST DATED 23.12.2019 ISSUED BY COMMISSIONER (GST- INV.), CENTRAL BOARD OF INDIRECT TAXES AND
W.P(C) .23618/22 6 CUSTOMS, NEW DELHI.
Exhibit P11(a) TRUE COPY OF CIRCULAR NO.8/2020 DATED 04.08.2020 ISSUED BY COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM.
Exhibit P12 TRUE COPY OF RELEVANT PAGES OF FINANCE ACT 2021 PUBLISHED IN EXTRA ORDINARY GAZETTE OF INDIA DATED 28.03.2021.
Exhibit P12(a) TRUE COPY OF NOTIFICATION NO.39/2021- CENTRAL TAX DATED 21.12.2021 RELEASED BY CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS.