M.Abdul Nazir vs. The Assistant State Tax Officer
Held
The High Court affirmed the Single Judge's decision, holding that the appellant had an effective alternate remedy of appeal under Section 107 of the CGST Act. Consequently, the writ appeal was dismissed without considering the merits of the confiscation.
Facts
A dealer challenged a confiscation order issued under Section 130 of the CGST Act through a writ petition, which was dismissed by a Single Judge. The dealer then filed a writ appeal against this dismissal.
Key Issues
The key legal issue was whether a writ petition challenging a confiscation order under Section 130 of the CGST Act should be entertained when an effective alternate remedy of appeal under Section 107 is available.
Sections Cited
Section 130, Section 107
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. WEDNESDAY, THE 22ND DAY OF DECEMBER 2021 / 1ST POUSHA, 1943 WA NO. 1719 OF 2021 AGAINST THE JUDGMENT IN WP(C) 28001/2021 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M.ABDUL NAZIR, AGED 35 YEARS PROPRIETOR, M/S.A.N.TRADERS, 13/622 AARAMBRAM, MADAVOOR, KOZHIKODE. BY ADVS. ARUN ASHOK NEENA JAMES ARUN SAMUEL RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO.VI, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678 001. 2 THE STATE TAX OFFICER SQUAD NO.VI, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678 001. 3 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. BY GP MOHAMMED HAFIZ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No. 1719 of 2021 2 J U D G M E N T A.K.Jayasankaran Nambiar, J. This writ appeal is filed by the petitioner-dealer, aggrieved by the judgment of a learned Single Judge that dismissed the writ petition on the ground that against the
The judgment continues below.
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