Kerala Roadways (P) LTD. vs. Commissioner
Held
The Court acknowledged the alternative remedy of appeal against the Section 129 orders. However, considering the prolonged detention and nature of goods, it directed the release of the goods upon the petitioner furnishing a bank guarantee for the demanded amount within 15 days.
Facts
Consignments of readymade garments belonging to the petitioner were detained, and final demand orders under Section 129 of the CGST Act were issued. The petitioner sought the release of these goods, which had been detained for nearly 40 days.
Key Issues
Whether the High Court should intervene against final orders under Section 129 of the CGST Act when an alternative appeal remedy exists, and if conditional release of detained goods can be ordered.
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 TUESDAY, THE 27TH DAY OF APRIL 2021 / 7TH VAISAKHA, 1943 WP(C).No.10399 OF 2021(Y) PETITIONER: KERALA ROADWAYS (P) LTD., REPRESENTED BY ITS LEGAL OFFICER R. MOHANKUMAR, S/O. RAVINDRAN PILLAI, AGED 59 YEARS, AREA OFFICE, THAMARAKULAM, KOLLAM DISTRICT-691 001. BY ADVS. SRI.T.V.GEORGE SRI.JIMMY GEORGE (THADATHIL) RESPONDENTS: 1 COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWERS, KARAMANA P.O., KILLIPPALAM, THIRUVANANTHAPURAM-695 002. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, COCHIN-682 015. 3 ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, SQUAD NO.II, CHENGANNUR, PIN-689 121. GP SMT PRIYA SHANAVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.10399 of 2021 2 JUDGMENT Dated this the 27th day of April, 2021 Exhibits P7 to P12 are final orders passed under Section 129 of the Central Goods and Services Tax Act, 2017. The remedy of the petitioner against these orders is to file an appeal as provided therein.
Hence this cour
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