Usman M. vs. The Commissioner Of State GST
Held
The Court acknowledged the petitioner's right to file a statutory appeal within the three-month limitation period under Section 107 of the CGST Act. It directed the respondents not to invoke the bank guarantee for one week after the petitioner files the appeal, provided the appeal is filed within the prescribed limitation period.
Facts
The petitioner's goods were released on furnishing a bank guarantee following a previous court order. Subsequently, an adjudication order directed the petitioner to pay IGST tax. Before the petitioner could file a statutory appeal against this order, the respondents sought to invoke the bank guarantee.
Key Issues
The key issue was whether the authorities could invoke a bank guarantee, furnished for the release of goods, before the petitioner had exhausted the statutory period for filing an appeal against the final adjudication order.
Sections Cited
Section 107, Rule 108
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943 WP(C).No.8319 OF 2021(L) PETITIONER: USMAN M. AGED 58 YEARS S/O. LATE HUSSAIN HAJI, MATTUMMAL HOUSE, SHORANUR, MANAGING PARTNER CEDICOM ELECTRONICS. BY ADV. SRI.L.RAJESH NARAYAN RESPONDENTS: 1 THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2 STATE GOODS AND SERVICE TAX OFFICER STATE GOODS AND SERVICE TAX OFFICE, OTTAPALAM - 679101. 3 STATE TAX OFFICER SQUAD NO.II, O/O. THE DEPUTY COMMISSIONER OF SALES TAX (INTELLIGENCE), KERALA GST DEPARTMENT, PALAKKAD - 678001. 4 MANAGER, CANARA BANK SHORNUR BRANCH, PALAKKAD - 679121. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.8319/2021 2 JUDGMENT Dated this the 30th day of March 2021 Heard both sides.
Under orders of this Court in W.P.(C) No.18098 of 2020, goods were released vide release order at Ext.P2 on furnishing bank guarantee by the petitioner. The adjudication proceedings continued and those were culmin
The judgment continues below.
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