Sandeep vs. State Tax Officer (Intelligence)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 28TH DAY OF OCTOBER 2021 / 6TH KARTHIKA, 1943 WP(C) NO. 23484 OF 2021 PETITIONER: SANDEEP, AGED 36 YEARS, PROPRIETOR, MADHUKAR SANGHAM JEWELLERS, 30/32, PRABHUSUNDAR BLDG, 3RD FLOOR, ROOM NO.39, RAMWADI, KALBADEVI ROAD, MUMBAI-400002. BY ADVS.SRI. U.BALAGANGADHARAN SRI. V.JAYANANDAKUMAR RESPONDENTS: 1 STATE TAX OFFICER (INTELLIGENCE), SQUAD NO.1, STATE GST DEPARTMENT, NEW PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM, PIN-695 033. 2 JOINT COMMISSIONER (APPEALS)-I, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, PIN-695 002. 3 THE COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, KILLIPPALAM, THIRUVANANTHAPURAM, PIN-695 002. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. BY SR. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23484 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.23484 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 28th day of October, 2021
JUDGMENT Petitioner confines his relief to a direction for an early disposal of the appeal filed as Ext.P11. 2. Feeling aggrieved by the proceedings initiated under Section 130 of the Central Goods and Service Tax Act, 2017 (for short, 'the Act') and the consequent confiscation of goods, petitioner has preferred Ext.P11 appeal under Section 107 of the Act. Though the said appeal was filed on 31.05.2021, petitioner complains that the appeal has not been considered nor orders passed till date.
I have heard the learned counsel for the petitioner as well as the learned Senior Government Pleader.
Having regard to the circumstances of the case, I am of the view that the 2nd respondent appellate authority shall consider and pass appropriate orders on Ext.P11 appeal, as expeditiously as possible in a time bound manner. The appellate authority will also be at liberty to consider
WP(C) NO. 23484 OF 2021 3 the interim reliefs sought for by the petitioner, in accordance with law. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM
WP(C) NO. 23484 OF 2021 4 APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 AOF THE CERTIFICATE OF REGISTRATION NO.GSTIN-27AYKPS6355A1Z8 ISSUED UNDER GST ACT. EXHIBIT P2 AOF CIRCULAR NO.10/10/2017-GST DATED 18TH OCTOBER, 2017 OF GOI. EXHIBIT P3 AOF OWN DELIVERY CHALLAN NO.106 DATED 18.6.2021 ISSUED BY THE PETITIONER. EXHIBIT P4 AOF INVOICE NO.GST/111 DATED 26.1.2021 ISSUED BY THE PETITIONER. EXHIBIT P5 AOF NOTICE DATED 26.1.2021 IN FORM GSTMOV-02 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 AOF THE MAHAZER DATED 26.1.2021 PREPARED BY 1ST RESPONDENT. EXHIBIT P7 AOF THE NOTICE NO.SCN/190/2020- 21 DATED 26.1.2021 ISSUED BY 1ST RESPONDENT. EXHIBIT P8 AOF THE OBJECTION DATED 30.1.2021 FILED BY THE PETITIONER. EXHIBIT P9 AOF THE LETTER DATED 26.2.2021 FILED BY THE PETITIONER. EXHIBIT P10 AOF THE ORDER NO.SCN/190/2020- 21 DATED 1.3.2021 ISSUED BY 1ST RESPONDENT. EXHIBIT P11 AOF THE APPEAL MEMORANDUM DATED 31.5.2021 FILED BEFORE 2ND RESPONDENT.
WP(C) NO. 23484 OF 2021 5 EXHIBIT P12 AOF THE ACKNOWLEDGEMENT DATED 5.7.2021 RECEIVED FROM THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL
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.