A.S.Jewellers vs. State Tax Officer
Held
The Court found that the order under Section 129(3) was deemed served on the petitioner on 03.02.2020 as per Section 169. However, it directed the respondent to issue a certified copy of the order and keep the invocation of the bank guarantee in abeyance for 60 days to allow the petitioner to file an appeal, considering the Supreme Court's extension of limitation.
Facts
Petitioner's gold ornaments, being transported for job work, were seized by Railway police. The State Tax Officer initiated proceedings under Section 129 of the CGST Act, leading to the release of goods upon furnishing a bank guarantee. The petitioner claimed non-receipt of the final adjudication order under Section 129(3), which prevented them from filing an appeal, while the bank guarantee was being invoked.
Key Issues
The key legal issues were whether the adjudication order under Section 129(3) was duly served on the petitioner, and if not, whether the bank guarantee could be invoked without allowing the petitioner to exercise their statutory right to appeal.
Sections Cited
Section 129, Section 129(3), Section 107, Section 169
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. 21208 OF 2021 PETITIONER : A.S.JEWELLERS, 17/20C, ELAMTHURUTHI, THRISSUR - 680306, REPRESENTED BY ITS MANAGING PARTNER, SRI ANTO K. D. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, SQUAD NO.IX, PALAKKAD - 678001. 2 STATE OF KERALA, STATE GOODS & 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 - 110001, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE. 4 SOUTH INDIAN BANK, MISSION QUARTERS BRANCH, THRISSUR - 680 005, REPRESENTED BY ITS BRANCH MANAGER. BY ADVS. GOVERNMENT PLEADER SUNIL SHANKER VIDYA GANGADHARAN BY ASG SRI.P.VIJAYAKUMAR 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. 21208 OF 2
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.