Salim K.M. vs. The State Of Kerala
Held
The Court clarified that the payment of a redemption fine for the release of non-prohibited confiscated goods does not bar the appellant from challenging the legality of the confiscation order before the appellate authority.
Facts
The appellant paid a redemption fine to secure the release of goods confiscated under Section 130 of the CGST Act. He filed a writ appeal, apprehending that this payment might prevent him from challenging the legality of the confiscation order.
Key Issues
Whether the payment of a redemption fine for confiscated goods under Section 130 of the CGST Act precludes a taxpayer from subsequently challenging the legality of the confiscation order.
Sections Cited
Section 130
AI-generated summary — verify with the full judgment below
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
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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.