M/S. Hameed Jewellers vs. Assistant State Tax Officer (Intelligence), (Intelligence)
Held
The High Court dismissed the writ petition, holding that the petitioner had an alternative and efficacious remedy under Section 107 of the Act. It also noted that Section 130 itself provides methods for releasing goods in lieu of confiscation.
Facts
M/s. Hameed Jewellers challenged an order issued under Section 130 of the GST Act, 2017, by the Assistant State Tax Officer, which confiscated their transported goods. The order was dated 11.11.2021.
Key Issues
The key issue was whether a writ petition challenging a goods confiscation order under Section 130 of the GST Act was maintainable, given the availability of alternative statutory remedies.
Sections Cited
Section 130, Section 107
AI-generated summary — verify with the full judgment below
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 ------------
The judgment continues below.
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