Kallarakkal Maharani Jewellers vs. Assistant Commissioner (Intelligence)
Held
The Court directed the respondent to upload the final order issued under Section 130 of the CGST Act electronically without further delay. It clarified that once the order is uploaded, the petitioner can pursue the statutory appeal remedy under Section 107 of the CGST Act.
Facts
The petitioner, a jeweller, faced confiscation proceedings under Sections 129 and 130 of the CGST Act. Following a previous court order, the respondent passed a final order but provided only a physical copy, failing to upload it electronically as required by law.
Key Issues
The key issue was the respondent's failure to electronically upload the final order passed under Section 130 of the CGST Act, hindering the petitioner's ability to pursue statutory remedies.
Sections Cited
Section 130, Section 107
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 THURSDAY, THE 21ST DAY OF OCTOBER 2021 / 29TH ASWINA, 1943 WP(C) NO. 20093 OF 2021 PETITIONER: KALLARAKKAL MAHARANI JEWELLERS, AVK NAIR ROAD, THALASSERY, REPRESENTED BY ITS MANAGING PARTNER, SRI.SUJAI RAPHAEL KALLARACKAL. BY ADV RAJESH NAMBIAR RESPONDENTS: 1 ASSISTANT COMMISSIONER (INTELLIGENCE), MOBILE SQUAD, THALASSERY 1, STATE GOODS AND SERVICE TAX DEPARTMENT, THALASSERY, KERALA-670 101. 2 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF GOODS AND SERVICE TAX, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. DR THUSHARA JAMES -SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20093 OF 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) NO. 20093 OF 2021 ---------------------------------------- Dated this the 21st day of October, 2021 JUDGMENT Adv. Rajesh Nambiar, the learned Counsel for the petitioner submits that pursuant to the order of this Court dated 28.09.2021, petitioner appeared on 04.10.2021 before the first respondent. Thereafter, o
The judgment continues below.
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