M/S.Alliance Car Carrier vs. The Assistant State Tax Officer
Held
The High Court dismissed the writ petition as infructuous, stating that nothing remained to be considered since the final orders under Section 129(3) had already been issued. The Court clarified that the petitioner is entitled to initiate appropriate proceedings to challenge the MOV-9 order before the competent authority.
Facts
The petitioner filed a writ petition challenging the initiation of proceedings under Section 129 of the CGST Act (Exts. P3 and P3(c)). However, during the pendency of the petition, final orders under Section 129(3) (MOV-9) had already been passed against the petitioner.
Key Issues
The key legal issue was the challenge to initial proceedings under Section 129 of the CGST Act. A subsequent issue was the maintainability of the writ petition after the final order under Section 129(3) had already been passed.
Sections Cited
Section 129, Section 129(3)
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 MONDAY, THE 6TH DAY OF SEPTEMBER 2021 / 15TH BHADRA, 1943 WP(C) NO. 16046 OF 2021 PETITIONER/S: M/S.ALLIANCE CAR CARRIER, FLAT NO. D2, DOOR NO. 853, THIYAGARAJA COMPLEX, POONAMALLEE HIGH ROAD, KILPAUK, CHENNAI, TAMIL NADU 600
REPRESENTED BY ITS DIRECTOR, DHARMVIR SHARMA. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO. VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD 678 001. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT , IMPROVEMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY ADV GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16046 OF 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No. 16046 of 2021 ---------------------------------------- Dated this the 6th day of September, 2021 JUDGMENT This writ petition has been filed seeking quashing of Exts. P3 a
The judgment continues below.
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