Hindustan Steel And Cement vs. Assistant State Tax Officer
Held
The Court held that a person who opts to make payment under Section 129(1)(a) is not deprived of their right to appeal against the proceedings. The concerned officer is obligated to pass an order under Section 129(3) and upload a summary of the order/demand in Form DRC-07, irrespective of the payment, to enable an appeal under Section 107.
Facts
Petitioners' goods and conveyances were detained/seized under Section 129 of the CGST/SGST Acts. They opted to pay the applicable tax and penalty under Section 129(1)(a) for release, which was done via Form MOV-05. However, no summary of the order in Form DRC-07 was issued, preventing them from filing an appeal under Section 107.
Key Issues
Whether a person who pays tax and penalty under Section 129(1)(a) to secure release of detained goods is deprived of their right to appeal against the detention proceedings. Whether the absence of Form DRC-07 after such payment precludes an appeal.
Sections Cited
Section 129(1)(a), Section 129(3), Section 129(5), Section 107, Rule 142(5)
AI-generated summary — verify with the full judgment below
W.P.(C) Nos.17454 &17463 of 2022 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 20TH DAY OF JULY 2022 / 29TH ASHADHA, 1944 WP(C) NO. 17454 OF 2022 PETITIONER: HINDUSTAN STEEL AND CEMENT N.H. KARIMBILANGADI, VENNIYUR P.O,MALAPPURAM REPRESENTED BY ITS MANAGING PARTNER T P MUNEER, PIN - 676508 BY ADVS.R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. VIVEK BHAT D. RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER,24 X 7 MOBILE SQUAD @ VATAKARA,STATE GOODS AND SERVICE TAX DEPARTMENT,MINI CIVIL STATION, VATAKARA P.O KOZHIKODE, PIN - 673101 2 ASSISTANT STATE TAX OFFICER,24 X 7 MOBILE SQUAD @ KOYILANDY,STATE GOODS AND SERVICE TAX DEPARTMENT,MINI CIVIL STATION, KOYILANDY P.O KOZHIKODE, PIN - 673305 3 COMMISSIONER,OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM, PIN - 673006 4 JOINT COMMISSIONER OF STATE TAX OFFICE OF THE JOINT COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT,JAWAHAR NAGAR COLONY, ERANHIPALAM P.O, KOZHIKODE, PIN - 673006 5 JOINT COMMISSIONER (APPEALS,STATE GOODS AND SERVICE TAX DEPARTMENT,NIRMAL ARCADE, ERANHIPALAM P.O, KOZHIKODE, PIN
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