Nellissery & Co. vs. State Tax Officer
Held
The Court held that the order under Section 129(3) was deemed served on the petitioner on 03.02.2020 as per Section 169, based on dispatch records. However, considering the petitioner's claim of non-receipt and the Supreme Court's extension of limitation, the Court directed the respondent to issue a certified copy of the order and kept the invocation of the bank guarantee in abeyance for 60 days.
Facts
Petitioner's staff was intercepted with gold ornaments, which were seized. The GST Department sought detention under Section 129, and the Magistrate ordered release of the gold upon furnishing a bank guarantee. An adjudication order under Section 129(3) was subsequently passed, but the petitioner claimed non-receipt, hindering their right to appeal, while the bank guarantee was being invoked.
Key Issues
Whether the order issued under Section 129(3) of the CGST Act was duly served on the petitioner, and if the petitioner was entitled to a certified copy to pursue statutory appeal remedies before invocation of the bank guarantee.
Sections Cited
Section 129, Section 129(3), Section 107, Section 169, Section 169(1)(b), Section 169(2), Section 169(3)
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 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943 WP(C) NO. 21209 OF 2021 PETITIONER : NELLISSERY & CO., V/260, MATHIKUNNU TEMPLE ROAD, THRIKKUR P.O., THRISSUR-680 306, REPRESENTED BY ITS MANAGING PARTNER, SRI.SURESH.N.U. BY ADV TOMSON T.EMMANUEL RESPONDENTS : 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.IX, PALAKKAD-678 001. 2 STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001, REPRESENTED BY SECRETARY TO GOVERNMENT. 3 GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI-110 001, REPRESENTED BY BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE. 4 BANK OF INDIA, PONNUKKARA BRANCH, THRISSUR-680 306, REPRESENTED BY ITS BRANCH MANAGER. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21209 OF 2021 2 BECHU KURIAN THOMAS
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