Nethu Varghese (Proprietrix) vs. The Asst. State Tax Officer
Original PDF →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. 2023 OF 2021 PETITIONER/S: NETHU VARGHESE (PROPRIETRIX) AGED 48 YEARS M/S. IN5NITE SOLUTIONS NO.10, GROUND AND 1ST FLOOR, CHAIRMAN LAYOUT, 9TH MAIN, BANASWADI, BANGALORE, PIN- 560043. BY ADVS. P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER SURVEILLANCE SQUAD 1, STATE GST DEPARTMENT, WAYANAD AT MUTHANGA-673592. 2 THE ASSISTANT COMMISSIONER (INT), SURVEILLANCE SQUAD 1, STATE GST DEPARTMENT, WAYANAD AT MUTHANGA-673592. 3 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM- 695 002. BY ADV GOVERNMENT PLEADER OTHER PRESENT: DR.THUSHARA JAMES-SR GP 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. 2023 OF 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No. 2023 of 2021 ---------------------------------------- Dated this the 6th day of September, 2021 JUDGMENT This writ petition sought for quashing Exts.P8 and P9. Exts. P8 and P9 are orders of detention under Section 129(1) of Central Goods and Services Tax (CGST) Rules, 2017 as well as notice under Section 129(3) of the CGST act. It is submitted that pursuant to Ext.P8, the petitioner had furnished bank guarantee and had obtained release of goods, but the adjudication proceedings consequent to the said orders had not been completed. It is also pointed out that due to the pendency of the writ petition, the second respondent has not completed the proceedings for adjudication.
After hearing the Counsel for the petitioner as well as the learned senior Government Pleader, I am of the view that the pendency of the writ petition is not a bar for completing the adjudication proceedings contemplated under Section 129 of
WP(C) NO. 2023 OF 2021 3 the CGST act. Accordingly, there will be a direction to the second respondent to complete the adjudication proceedings pursuant to Ext.P8 and finalise all the proceedings at the earliest, at any rate, within a period of ten days from the date of receipt of a copy of this judgment, if not already completed. It is also directed that, before completing the proceedings as directed, the petitioner shall be heard in person or through his representative. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJ/06.09.2021
WP(C) NO. 2023 OF 2021 4 APPENDIX OF WP(C) 2023/2021 PETITIONER EXHIBITS EXHIBIT P1OF THE REGISTRATION CERTIFICATE NO. 29AUFPV1540H1ZF DATED 1.7.2017 OF M/S.IN5NITE SOLUTIONS,BANASWADI, BANGALORE UNDER GST ACT, 2017 IN FORM GST REG-06. EXHIBIT P2OF THE REGISTRATION CERTIFICATE NO.32AUFPV1540H1ZS DATED 21.6.2018 OF M/S.IN5NITE SOLUTIONS, THEKKETHALAPARMBA, KOZHIKODE UNDER GST ACT, 2017 IN FORM GST REG-06. EXHIBIT P3OF THE DELIVERY CHALLAN NO.I 366/20-21 DATED 20.1.2021. EXHIBIT P4OF THE E-WAY BILL GENERATED BY THE PETITIONER NO.1112 9256 6063 DATED 20.1.2021. EXHIBIT P5OF THE GST MOV-O1 BEARING NO.OR/GST/174/SSI/20-21 DATED 21.1.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE GST MOV-O2 BEARING NO.OR/GST/174/SSI/20-21 DATED 21.1.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE GST MOV-O4 BEARING NO.OR/GST/174/SSI/20-21 DATED 21.1.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8OF THE GST MOV-O6 U/S.129(1)OF CGST ACT BEARING NO.OR/GST/174/SSI/20-21 DATED 21.1.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P9OF THE GST MOV-O7 BEARING NO.OR/GST/174/SSI/20-21 DATED 21.1.2021
WP(C) NO. 2023 OF 2021 5 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P10OF THE JUDGMENT IN WRIT PETITION WP(C) NO.16961/2020 DATED 19.8.2020.
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.