Abdurahim vs. The Assistant State Tax Officer
Original PDF →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 Goods and Service Tax Act, 2017 (for short ‘the Act’). Exts.P3, P3 (a) and P3 (c) are the proceedings initiated by the 1st respondent under Section 129 of the CGST Act. Thereafter, by Ext.P4, notice under MOV 10 was issued to the petitioner, intiating confiscation proceedings under Section 130 of the Act.
After filing of this writ petition, this Court had, by order dated 23.11.2021, granted liberty to the petitioner to appear before the proper officer, pursuant to the notice under MOV 04. It was submitted by the learned Government Pleader on 16.12.2021 that pursuant to the hearing conducted as directed by this Court, a final order was issued on 13.12.2021. 3. Learned Counsel for the petitioner Sri. Harisankar V Menon submitted that even though final orders were issued pursuant to the hearing, a copy of the said order has not yet been served on the petitioner.
Smt.M.M.Jasmine, the learned Government Pleader on the other
WP(C) NO. 26158 OF 2021 3 hand submitted that, the order passed by the proper officer has already been uploaded ad the remedy of the petitioner is to prefer the appeal, in accordance with law. Having regard to the submissions made by Smt.M.M.Jasmine, learned Government Pleader, I am of the view that petitioner must be relegated to pursue the statutory remedy of appeal under Section 107 of the Act. Accordingly, this writ petition is dismissed without prejudice to the right ot the petitioner to pursue the statutory remedy of appeal. BECHU KURIAN THOMAS
JUDGE jm/
WP(C) NO. 26158 OF 2021 4 APPENDIX OF WP(C) 26158/2021 PETITIONER EXHIBITS Exhibit P3 COPY OF FORM GST MOV 01 ISSUED BY THE 1ST RESPONDENT Exhibit P3(a) COPY OF FORM GST MOV 02 ISSUED BY THE 1ST RESPONDENT Exhibit P3(b) COPY OF ORDER IN FORM GST MOV-03 ISSUED BY THE DY.COMMISSIONER (ENFORCEMENT), KASARGOD Exhibit P3(c) COPY OF FORM GST MOV 06 ISSUED BY THE 1ST RESPONDENT Exhibit P4 FORM GST MOV 10 ISSUED BY THE 2ND RESPONDENT
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.