Sastha Gold vs. State Of Kerala
Held
The High Court declined to entertain the writ petition, holding that the petitioner had an effective alternative remedy of appeal under Section 107 of the CGST Act, 2017, which required appreciation of facts. The Court relegated the petitioner to the appellate remedy, leaving the issue of limitation to be decided by the appellate authority.
Facts
The petitioner challenged confiscation orders of gold ornaments and conveyance issued under Section 130(1) of the CGST Act, 2017, alleging non-availability of mandatory transport documents and violation of statutory provisions and circulars. The authorities concluded tax evasion based on the circumstances.
Key Issues
The key legal issue was whether the High Court should exercise its writ jurisdiction to quash a confiscation order when an alternative statutory remedy of appeal under Section 107 of the CGST Act was available. A secondary issue concerned the applicability of the Supreme Court's order on extension of limitation for filing the appeal.
Sections Cited
Section 130(1), Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 22ND DAY OF DECEMBER 2021 / 1ST POUSHA, 1943 WP(C) NO. 30086 OF 2021 PETITIONER: SASTHA GOLD VI/628B, VATTANATHRA, ALAGAPPANAGAR, THRISSUR-680302, REPRESENTED BY ITS PARTNER RAJU K.S. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 COMMISSIONER OF STATE TAX, KERALA GST DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. 3 STATE TAX OFFICER (INTELLIGENCE), SQUAD NO.III, KOLLAM, SGST DEPARTMENT KOLLAM @ KARUNAGAPALLY-690518. 4 JOINT COMMISSIONER (APPEALS) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, ASRAMOM P.O., KOLLAM-691013 BY ADV. THUSHARA JAMES -SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J. ----------------------------------------- ---------------------------------------- Dated this the 22nd day of December, 2021 JUDGMENT The petit
The judgment continues below.
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