M.Abdul Nazir vs. The State Tax Officer
Held
The High Court directed the appellate authority to expeditiously consider and dispose of the petitioner's appeal against the confiscation order within two months. The interim stay against the auction of the confiscated goods was continued until the appeal is decided.
Facts
The petitioner's goods were confiscated under Section 130 of the GST Act. An initial order allowed 90 days for release of goods, but a subsequent notice unilaterally reduced this period to 60 days, threatening auction. The petitioner challenged this reduction as illegal, having already filed an appeal under Section 107.
Key Issues
The key issue was the legality of the State Tax Officer reducing the period for release of confiscated goods from 90 to 60 days while an appeal against the confiscation order was pending.
Sections Cited
Section 130, Section 107
AI-generated summary — verify with the full judgment below
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 provision
The judgment continues below.
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