Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 25TH DAY OF MARCH 2022 / 4TH CHAITHRA, 1944 WP(C) NO. 4690 OF 2022 PETITIONER:
M.ABDUL NAZIR AGED 35 YEARS PROPRIETOR, M/S A N TRADER, 13/622 AARAMBRAM, MADAVOOR, KOZHIKODE, PIN-673585.
BY ADVS.
JUDY JAMES SARUN RAJAN RESPONDENTS:
1 THE STATE TAX OFFICER SQUAD NO.VI, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, PIN-678001.
2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, 5TH FLOOR, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD, PIN- 678001.
BY ADV ADVOCATE GENERAL OFFICE KERALA OTHER PRESENT:
SR.G.P. SMT. TUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4690 OF 2022 2 BECHU KURIAN THOMAS, J.
=========================== WP(C) No. 4690 of 2022 ============================ Dated this the 25th March, 2022 JUDGMENT Aggrieved by an order under Section 130 of the GST Act, 2017, confiscating the goods of the petitioner, an appeal was filed on 18.01.2022. However, petitioner alleges that the goods that were confiscated as per the statutory provisions were notified for sale after ninety days. But, by Ext.P5-a subsequent notice, it was intimated that the period stipulated for auction of the confiscated goods stood reduced to sixty days. According to the petitioner, the reduction in period is illegal for various reasons.
2.
Though a statement has been filed on behalf of the 1st respondent and this Court had, on 28.02.2022, directed the respondent to file counter affidavit and the Government Pleader has sought time to file a counter affidavit, I am of the view that taking into reckoning the present circumstance of the case, the writ
WP(C) NO. 4690 OF 2022 3 petition itself can be disposed of by directing an expeditious consideration of the appeal preferred by the petitioner.
3.
By Ext.P1 order of confiscation dated 04.12.2021, the first respondent had observed that the goods and conveyance shall be released on payment of tax, penalty and fine in lieu of confiscation, if made within 90 days from the date of the order. The 90 days fixed in Ext.P1, would expire only by 04.03.2022. However, contrary to Ext.P1, the first respondent on 18.01.2022 issued Ext.P5, intimating that the time allowed in Ext.P1 is reduced to 60 days, failing which auction of the goods will be conducted. This writ petition was filed on 11.02.2022, challenging Ext.P5 claiming that petitioner had already preferred an appeal under Section 107 of the Act.
4.
Since, admittedly, the petitioner has preferred an appeal, this Court is of the view that, instead of considering the questions raised in this writ petition, it would suffice if the 2nd respondent is directed to consider the appeal preferred by the petitioner, in a time bound manner.
WP(C) NO. 4690 OF 2022 4 5.
Accordingly, there will be a direction to the 2nd respondent to consider and dispose of the appeal filed by the petitioner against Ext.P1, as expeditiously as possible, at any rate, within a period of an outer limit of two months from the date of receipt of a copy of this judgment. Till orders are passed on the appeal, the interim stay against auction of the confiscated goods shall continue. The questions raised in this writ petition are left open.
The writ petition is disposed of.
Sd/- BECHU KURIAN THOMAS JUDGE ssa
WP(C) NO. 4690 OF 2022 5 APPENDIX OF WP(C) 4690/2022 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY IN FORM GST MOV-II DATED 04.12.2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 A TRUE COPY OF THE JUDGMENT DATED 08.12.2021 IN WPC NO.28001/2021.
Exhibit P3 A TRUE COPY OF THE JUDGMENT DATED 22.12.2021 IN WRIT APPEAL NO.1719 OF 2021.
Exhibit P4 A TRUE COPY OF THE PROVISIONAL ACKNOWLEDGMENT DATED 18.01.2022 FOR SUBMISSION OF FORM OF APPEAL BEFORE THE 2ND RESPONDENT WITH NUMBER BEARING AD 3201220050361.
Exhibit P5 A TRUE COPY OF THE NOTICE DATED 18.01.2022 ISSUED BY THE 1ST RESPONDENT.