Shahul Hameed. A vs. The Assistant State Tax Officer
Held
The Court held that the writ petition was not maintainable as the petitioner had an effective alternate remedy under Section 107 of the CGST Act. It found no exceptional circumstances, such as breach of fundamental rights, violation of natural justice, excess of jurisdiction, or challenge to constitutionality, to warrant Article 226 intervention.
Facts
The petitioner challenged an order issued under Section 130 of the CGST Act by the Assistant State Tax Officer, which confiscated goods and conveyance detained at Shornur Railway Station. The petitioner invoked the extraordinary jurisdiction under Article 226 of the Constitution of India against this confiscation order.
Key Issues
The key issue was whether a writ petition under Article 226 of the Constitution of India should be entertained against a confiscation order passed under Section 130 of the CGST Act, when an alternate appellate remedy under Section 107 is available.
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 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 WP(C) NO. 19250 OF 2021 PETITIONER: SHAHUL HAMEED. A AGED 56 YEARS PROPRIETOR, M/S.S.S.TRADING, 13/23-C, ONGALLUR, PATTAMBI,PALAKKAD. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO.VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678001. 2 THE STATE TAX OFFICER SQUAD NO.VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678001. 3 THE COMMISSIONER OF STATA TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. BY SENIOR GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J. ----------------------------------------- ---------------------------------------- Dated this the 16th day of September, 2021 JUDGMENT Petitioner challenges Ext.P7 order issued by the 2nd respondent under section 130 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for
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