Kavery Traders vs. The Asst. State Tax Officer
Held
The High Court dismissed the writ petition, holding that the dispute regarding the quantity of goods was a factual matter beyond the scope of Article 226 jurisdiction. It also noted the availability of an alternative and efficacious remedy under Section 107 of the CGST/SGST Act.
Facts
The petitioner, a dealer in arecanut, transported goods with e-way bills. The goods were intercepted and detained under Section 129 of the CGST/SGST Acts for alleged 'excess quantity' compared to the e-way bills. The petitioner's objection was rejected, and a demand order was issued.
Key Issues
Whether the High Court should intervene in a writ petition involving disputed facts regarding the quantity of goods transported when an alternative statutory remedy is available under the GST Act.
Sections Cited
Section 129, 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 TUESDAY, THE 1ST DAY OF FEBRUARY 2022 / 12TH MAGHA, 1943 WP(C) NO. 3194 OF 2022 PETITIONER/S: KAVERY TRADERS PATHARIKODE, ELANKUR, MANJERI, MALAPPURAM DISTRICT, PIN-676121, REPRESENTED BY ITS MANAGING PARTNER, P.SAJITH KUMAR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER MOBILE SQUAD NO.2, STATE GST DEPARTMENT, KOZHIKODE-673006. 2 STATE TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), NIRMAL ARCADE BUILDING, ERANHIPALAM P.O., KOZHIKODE-673006. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: SMT.M.M.JASMIN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3194 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No. 3194 of 2022 ======================== Dated this the 1st day of February, 2022 J U D G M E N T Petition
The judgment continues below.
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