Kallarakkal Maharani Jewellers vs. Assistant Commissioner (Intelligence)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, 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, orders have been passed. It is also pointed out that though law requires the orders to be uploaded in the electronic form, what has been presently given to the petitioner is the order in the physical format.
Having considered the aforesaid submission, I am certain that uploading of the order issued under Section 130 of the Central Goods and Service Tax Act, 2017 shall be carried out without further delay. Accordingly, nothing further remains to be
WP(C) NO. 20093 OF 2021 3 considered in this writ petition as once the order under Section 130 of the CGST Act, 2017 is issued, the aggrieved can pursue the statutory remedy under Section 107 of the CGST Act. Therefore, this writ petition is closed reserving the right of the petitioner to raise all contentions before appropriate forum. BECHU KURIAN THOMAS JUDGE AJ/21.10.2021
WP(C) NO. 20093 OF 2021 4 APPENDIX OF WP(C) 20093/2021 PETITIONER EXHIBITS Exhibit P1OF THE DETENTION NOTICE DATED 19.07.2021 UNDER SECTION 129(1) OF THE GST ACT. Exhibit P2OF THE CHALLAN DATED 19.07.2021. Exhibit P3OF THE NOTICE PROPOSING CONFISCATION UNDER SECTION 130 OF THE GST ACT DATED 19.07.2021. Exhibit P4OF THE RELEASE ORDER DATED 19.07.2021. Exhibit P5OF THE DRC 07 NOTICE DATED 20.07.2021.
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.