M/S. Hameed Jewellers vs. Assistant State Tax Officer (Intelligence), (Intelligence)
Original PDF →WP(C) NO. 28057 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 14TH DAY OF JANUARY 2022 / 24TH POUSHA, 1943 WP(C) NO. 28057 OF 2021 PETITIONER/S: M/S. HAMEED JEWELLERS, MULLACKAL, ALAPPUZHA-688 011, REPRESENTED BY ITS PARTNER UNAISE ABDUL HAMEED. BY ADV A.KRISHNAN RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER (INTELLIGENCE), (INTELLIGENCE) STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER, SQUAD II, CHENGANNUR-689 121. 2 ASSISTANT COMMISSIONER(INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER, SQUAD II, CHENGANNUR-689 121. 3 ASSISTANT STATE TAX OFFICER SQUAD II, STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER, SQUAD II, CHENGANNUR-689 121. 4 THE UNION OF INDIA, REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI-110 001. BY ADV VISHNU PRADEEP OTHER PRESENT: DR.THUSHARA JAMES SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28057 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No.28057 of 2021 ------------------------------------------------ Dated this the 14th day of January, 2022 JUDGMENT Petitioner is challenging Ext.P5 order issued by the 1st respondent under Section 130 of the GST Act, 2017. As per the impugned order, the goods transported by the petitioner has been ordered to be confiscated. The order is dated 11.11.2021. 2. The petitioner has an alternative, efficacious remedy under Section 107 of the Act. Further Section 130 of the Act also provide methods, in which the goods subject to confiscation, can be released in lieu of confiscation.
In view of the above, the remedy of the petitioner is to pursue its statutory remedies. Therefore, I find no merit in this writ petition and the same is dismissed, reserving the liberty of the petitioner to pursue its statutory remedies, in accordance with law. BECHU KURIAN THOMAS
JUDGE jm/
WP(C) NO. 28057 OF 2021 3 APPENDIX OF WP(C) 28057/2021 PETITIONER EXHIBITS Exhibit P1OF THE FORM MOV 1 DATED 16.07.2021. Exhibit P2OF THE STATEMENT DATED 16.07.2021. Exhibit P3OF THE NOTICE DATED 16.07.2021. Exhibit P3 AOF THE REPLY DATED 23.07.2021. Exhibit P4OF THE NOTICE DATED 24.07.2021. Exhibit P4 AOF THE REPLY DATED 25.08.2021. Exhibit P5OF THE ORDER DATED 11.11.2021. Exhibit P5 AOF DEMAND NOTICE DATED 11.11.2021.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.