Savex Technologies PVT. LTD vs. The Assistant State Tax Officer
Held
The High Court dismissed the writ petition as infructuous, noting that the adjudication pursuant to the proceedings under Section 129 had already been completed.
Facts
The petitioner challenged proceedings initiated under Section 129 of the CGST/SGST Act concerning the detention of goods. During the pendency of the writ petition, the adjudication process related to these proceedings was completed.
Key Issues
Whether the writ petition challenging proceedings under Section 129 of the CGST/SGST Act became infructuous after the completion of the adjudication process.
Sections Cited
Section 129
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 FRIDAY, THE 27TH DAY OF AUGUST 2021 / 5TH BHADRA, 1943 WP(C) NO. 15796 OF 2021 PETITIONER : SAVEX TECHNOLOGIES PVT. LTD, 39/4208 A & B PRAKASH BHAVAN, RAVIPURAM ROAD, ERNAKULAM, KOCHI - 682016, REPRESENTED BY BIJUKUMAR.V., MANAGER. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS : 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.VII, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM – 682 015. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM – 695 002. BY DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15796 OF 2021 2 JUDGMENT The learned counsel for the petitioner submits that the adjudication pursuant to the proceedings under Section 129 of the CGST/ SGST Act has already been completed and that the writ petition has become infructuous.
Accordingly this writ petition is dismissed as infructuous.
The judgment continues below.
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