M.Abdul Nazir vs. The Assistant State Tax Officer
Held
The Court held that the impugned order involved various disputed questions of fact requiring appreciation, which cannot be undertaken in a writ petition. It concluded that the petitioner has an efficacious statutory remedy available under Section 107 of the CGST Act.
Facts
The petitioner challenged an order of confiscation (Ext.P6) issued under Section 130 of the CGST Act, 2017, arguing it lacked necessary ingredients to establish an intention to evade tax and was based on imagination rather than records. The impugned order was issued by the State Tax Officer in Form GST MOV 11.
Key Issues
Whether an order of confiscation under Section 130 of the CGST Act, 2017, can be challenged in a writ petition when it involves disputed questions of fact, and if the order sufficiently demonstrates an intention to evade tax.
Sections Cited
Section 130, Section 107
AI-generated summary — verify with the full judgment below
WP(C) NO. 28001 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 8TH DAY OF DECEMBER 2021 / 17TH AGRAHAYANA, 1943 WP(C) NO. 28001 OF 2021 PETITIONER/S: M.ABDUL NAZIR AGED 35 YEARS PROPRIETOR, M/S. A.N. TRADERS,. 13/622 AARAMBRAM, MADAVOOR, KOZHIKODE BY ADVS. HARISANKAR V. MENON MEERA V.MENON K.KRISHNA R.SREEJITH RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO.IV, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001 2 THE STATE TAX OFFICER, SQUAD NO.IV, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001 3 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 OTHER PRESENT: DR.THUSHARA JAMES-SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28001 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.28001 of 2021 ------------------------------------------------ Dated this the 8th day of December, 2021 JUDGMENT Petitioner challenges Ext.P6 order issued by the 2nd respondent. The impugned order is issued under Section 130 of C
The judgment continues below.
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