Salim K.M. vs. The State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. MONDAY, THE 10TH DAY OF JANUARY 2022 / 20TH POUSHA, 1943 WA NO. 1659 OF 2021 AGAINST THE ORDER/JUDGMENT IN WP(C) 24176/2021 OF HIGH COURT OF KERALA APPELLANT/WRIT PETITIONER: SALIM K.M., AGED 62 YEARS S/O.MUSTAFA, PROPRIETOR, GANGA ENTERPRISES, 9/229, KEEZHILLAM, RAYAMANGALAM, ERNAKULAM-683545. BY ADVS. K.P.PRADEEP HAREESH M.R. RASMI NAIR T. T.T.BIJU M.J.ANOOPA T.THASMI RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 ASSISTANT COMMISSIONER, SQUAD NO.III, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, GST COMPLEX, CIVIL STATION P.O., PALAKKAD-678001. 4 STATE TAX OFFICER-II CIRCLE, KERALA STATE GOODS AND SERVICE TAX, PERUMBAVOOR, ERNAKULAM-683542. BY SR GP SRI.V.K SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA 1659 of 2021 2 JUDGMENT Dated this the 10th day of January, 2022 A.K.Jayasankaran Nambiar, J. When this writ appeal was taken up for admission, it was submitted by the learned counsel for the appellant that the appeal was filed on the apprehension that the respondents may take a stand that in as much as the appellant had paid the redemption fine in view of the confiscation, the order of confiscation passed under Section 130 of the Central Goods and Service Tax Act, 2017, cannot be appealed against.
We are of the view that in as much as the continued existence of the goods with the respondents is not a pre-condition for determining the legality of the order of confiscation in circumstances where the goods in question are admittedly not prohibited goods, the mere fact that the appellant had agreed to pay a redemption fine so as to obtain a release of the confiscated goods, cannot be a bar to a challenge by him of the legality of the confiscation order.
Learned counsel for the appellant submits that in the light of the above clarification from this Court, he may be
WA 1659 of 2021 3 permitted to withdraw the writ appeal without prejudice to his right to prefer an appeal against the order of confiscation issued under Section 130 of the CGST Act before the appellate authority. In the light of the clarification given above, the writ appeal is dismissed as withdrawn without prejudice to the right of the appellant to pursue the appellate remedy against the confiscation order before the appellant authority under the CGST Act. A.K.JAYASANKARAN NAMBIAR, JUDGE MOHAMMED NIAS.C.P., JUDGE dlk/10.01.22
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.