Abdurahim vs. The Assistant State Tax Officer
Held
The High Court held that since a final order had been issued and uploaded, the petitioner's proper remedy was to pursue a statutory appeal under Section 107 of the CGST Act. The writ petition was dismissed, preserving the petitioner's right to appeal.
Facts
The petitioner challenged proceedings initiated under Sections 129 and 130 of the CGST Act. After an interim direction for a hearing, a final order was issued by the proper officer, but the petitioner claimed non-receipt of its copy.
Key Issues
Whether the High Court should intervene in GST proceedings under Sections 129 and 130 when a final order has been issued, or if the petitioner should be relegated to the statutory appeal remedy under Section 107.
Sections Cited
Section 130, Section 129, Section 107
AI-generated summary — verify with the full judgment below
WP(C) NO. 26158 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943 WP(C) NO. 26158 OF 2021 PETITIONER/S: ABDURAHIM AGED 43 YEARS PROPRIETOR, M/S.PLATINUM TRADE LINKS, 369B, MARAYAMKUNNU, KAPPUR, PALAKKAD-679552. BY ADVS. HARISANKAR V. MENON M.KRISHNAKUMAR MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER MOBILE SQUAD MANJESHWAR, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD-671323. 2 THE STATE TAX OFFICER, MOBILE SQUARD MANJESHWAR, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD-671323. 3 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. OTHER PRESENT: GP-SMT.M.M.JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26158 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.26158 of 2021 ------------------------------------------------ Dated this the 3rd day of January, 2022 JUDGMENT Petitioner challenges the proceedings initiated under Section 130 of the Central
The judgment continues below.
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