Mohasin K. vs. The Assistant State Tax Officer
Held
The High Court held that a writ petition challenging detention under Section 129 of the CGST Act should not be entertained, as the provision is a complete code. However, it directed the adjudication proceedings to be completed within 7 days and any application for release to be considered in accordance with law.
Facts
The petitioner's lorry and excavator were seized, and an order of detention was issued under Section 129(1) of the CGST Act. The petitioner filed a writ petition seeking the release of the vehicle and goods.
Key Issues
Whether a writ petition seeking release of goods detained under Section 129 of the CGST Act is maintainable, given that Section 129 is a complete code providing remedies.
Sections Cited
Section 129, Section 129(1), 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 THURSDAY, THE 2ND DAY OF SEPTEMBER 2021 / 11TH BHADRA, 1943 WP(C) NO. 17734 OF 2021 PETITIONER: MOHASIN K. AGED 39 YEARS, S/O.ALIKUTTY K., KOTTAMMAL KODIYATHUR, MUKKAM VIA., KOZHIKODE DISTRICT NOW RESIDING AT 13 4TH MAIN ROAD N T PET, KARNATAKA, BANGALORE - 560 002. BY ADV P.M.ZIRAJ RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SPECIAL SQUAD, KERALA SGST DEPARTMENT, PALAKKAD, PIN - 678 001. 2 STATE TAX OFFICER SPECIAL SQUAD, STATE GST DEPARTMENT, PALAKKAD, PIN - 678 001. 3 DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, PIN - 678 001. DR.(ADV) THUSHARA JAMES, SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.17734/21 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.17734 of 2021 ---------------------------------------- Dated this the 2nd day of September, 2021 JUDGME
The judgment continues below.
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