Vijay.R vs. Union Of INDIA
Held
The Court held that the petitioner's appropriate remedy is to approach the proper officer under Sections 129 or 130 of the Act for relief, rather than filing a writ petition before the High Court. It relied on the Supreme Court's decision in *Assistant Commissioner of State Tax v. Commercial Steel Ltd.*
Facts
The petitioner challenged proceedings initiated under Section 129 of the GST Act, seeking directions for the release of a detained vehicle and goods. An inspection revealed discrepancies, including an undeclared place of business, and proceedings under Section 130 were proposed.
Key Issues
Whether a writ petition is the appropriate remedy for seeking release of goods and vehicles detained under the GST Act when statutory remedies under Sections 129 or 130 are available before the proper officer.
Sections Cited
Section 129, Section 130
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 22ND DAY OF OCTOBER 2021 / 30TH ASWINA, 1943 WP(C) NO. 22482 OF 2021 PETITIONER: VIJAY.R, AGED 23 YEARS, S/O. RAJANGAM, NO.2-108, COLONY STREET, MARUVUR, THIRUVAIYARU TALUK, MARUR, MARUVUR, THANJAVUR BY ADVS. PRAVEEN K. JOY E.S.SANEEJ M.P.UNNIKRISHNAN M.K.SAMYUKTHA ABHILASH.N RESPONDENTS : 1 UNION OF INDIA, REP BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110 001 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD, TRIVANDRUM - 695 001 3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, PERUMANOOR P.O., ERNAKULAM - 682 015 4 ASSISTANT SALES TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.III., N PARAVOOR, MATTANCHREY AT ALUVA-683 101 R1 BY ADV.P.VIJAYAKUMAR, ASGI R2 TO R4 BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :
WP(C) NO. 22482 OF 2021 2 BECHU
The judgment continues below.
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