Bafil Bappu vs. State Of Kerala - Kerala High Court, 12 November 2021

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 challenged the proceedings under Section 130 of the CGST Act, 2017. On a perusal of Ext.P6 order of confiscation dated 08.10.2021, I am of the view that the contentions raised by the petitioner contains appreciation of disputed questions of fact, which this Court cannot indulge in, in exercise of the juri iction under Article 226 of the Constitution of India and the remedy of the petitioner is to pursue a statutory appeal.

It is contended by the learned counsel for the petitioner Dr.K.P.Pradeep, that after filing this writ petition, the 3rd respondent intimated the petitioner that if the fine in lieu of confiscation is not tendered within three days, the goods would be sold. According to me, the said apprehension of the petitioner is unfounded, since the 3rd respondent is bound by the provisions of Section 130, which permits the

WP(C) NO. 24163 OF 2021 3 officer to dispose of the goods only after a period of three months, from the date of confiscation within which period, the petitioner is entitled to move the Appellate Authority. If the petitioner seeks the release of the conveyance alone, different from the goods and if the circumstances warrant such a release, needless to mention, that if an application to that effect is filed, the 3rd respondent shall consider the same and pass appropriate orders thereon, taking into consideration, the statutory provisions. With the above observations, this writ petition is dismissed. BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 24163 OF 2021 4 APPENDIX OF WP(C) 24163/2021 PETITIONER’S EXHIBITS : Exhibit P1OF THE INVOICE NO.159 DATED 21.09.2021 ISSUED BY THE PETITIONER.

Exhibit P1(A)OF THE INVOICE NO.160 DATED 21- 09-2021 ISSUED BY THE PETITIONER.

Exhibit P2OF THE ORDER OF DETENTION OF MOV 06 DATED 22-09-2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P3OF THE FORM GST DRC 01 IN NO VC/VI/82/2021-22 DATED 22-09.2021 ISSUED TO PETITIONER BY THE 3RD RESPONDENT.

Exhibit P3(A)OF THE FORM GST DRC 01 IN NO.VC/VI/82/2021-22 DATED 22-09-2021 ISSUED TO OWNER OF CONVEYANCE BY THE 3RD RESPONDENT.

Exhibit P4OF THE NOTICE DATED 22.09.2021 IN FOR GST MOV 10 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT.

Exhibit P4(A)OF THE NOTICE DATED 22.09.2021 IN FORM GST MOV 10 ISSUED TO THE OWNER OF VEHICLE BY THE 3RD RESPONDENT.

Exhibit P5OF THE REPLY DATED 29.09.2021 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT. Exhibit P6OF THE ORDER NO.VC/VI/82/2021- 22 DATED 8-10-2021 ISSUED BY THE 3RD RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //// PA TO JUDGE