Bafil Bappu vs. State Of Kerala
Held
The High Court dismissed the writ petition, holding that it could not entertain disputed questions of fact under Article 226, and the petitioner's proper remedy was a statutory appeal. The Court clarified that goods could only be disposed of after three months from confiscation, allowing time for appeal, and directed consideration of an application for conveyance release.
Facts
The petitioner challenged proceedings and an order of confiscation issued under Section 130 of the CGST Act. The petitioner also expressed apprehension that the confiscated goods would be sold within three days, before the statutory appeal period expired.
Key Issues
Whether a writ petition under Article 226 is maintainable against a confiscation order under Section 130 of the CGST Act when it involves disputed facts, and the statutory timeline for disposal of confiscated goods.
Sections Cited
Section 130, Article 226
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 FRIDAY, THE 12TH DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 WP(C) NO. 24163 OF 2021 PETITIONER: BAFIL BAPPU AGED 29 YEARS SON OF MOHAMMED BAPPU, PROPRIETOR, M B TRADERS, VI/124, KATTAKAMBAL, NEW ROAD, ANYOOR, PAZHANJI, THRISSUR-680542. BY ADVS. K.P.PRADEEP SURAJ.S HAREESH M.R. RASMI NAIR T. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, KERALA-695001. 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM, KERALA-695002. 3 THE STATE TAX OFFICER, SQUAD NO.VI, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, GST COMPLEX, CIVIL STATION.P.O, PALAKKAD-678001. OTHER PRESENT: SMT.SABEENA.P.ISMAIL,GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24163 OF 2021 2 BECHU KURIAN THOMAS, J -------------------------------- W.P.(C)No.24163 of 2021 ------------------------------------ Dated this the 12th day of November, 2021 JUDGMENT Petitioner has chall
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