Petronet Lng Limited vs. Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 15TH DAY OF JANUARY 2021 / 25TH POUSHA, 1942 WP(C).No.29167 OF 2020(U) PETITIONER: PETRONET LNG LIMITED KOCHI TERMINAL, SURVEY NO.347, PUTHUVYPU (PO), KOCHI 682 508 (REP.BY SHRIRANGA MUDGUNDI, MANAGER (C & P), RESIDING AT FLAT NO.6D, TOWER 1, DD PLATINUM PLANET, KATHRIKADAVU, KOCHI 682 017). BY ADVS. SHRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO.III, STATE GOODS AND SERVICE TAX DEPARTMENT, WAYNAD AT VADUVANCHAL. PIN 673 581 2 STATE TAX OFFICER SURVEILLANCE SQUAD NO.III, STATE GOODS AND SERVICE TAX DEPARTMENT, WAYNAD AT VADUVANCHAL. PIN 673 581 OTHER PRESENT: SMT. THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.29167/2020 2 JUDGMENT Dated this the 15th day of January 2021 Heard learned counsel for the petitioner at sufficient length of time. Learned counsel for the petitioner accepted the fact that now the assessment order under Section 129(3) of Central Goods and Services Tax Act, 2017 has been passed by the Assistant State Tax Officer. However, he submits that only because of the order dated 06.01.2021 passed by this Court, the petitioner was required to appear before the assessing officer so as to suffer the order under Section 129 of the CGST Act. Learned counsel for the petitioner assailed the order under Section 129 of the said Act on various grounds by contending that goods were imported for national project and the petitioner was having genuine document for those bills.
Learned counsel for the petitioner submitted that the petitioner has filed the instant writ petition for quashing orders at Exts.P10 and P11 by which goods were detained and seized and the petitioner was given show cause notice for assessment.
Learned Government Pleader submits that now the matter has travelled upto passing of final order under Section 129 of the
W.P.(C) No.29167/2020 3 CGST Act and that order is appealable under Section 107 of the said Act.
The petitioner has preferred this writ petition at interim stage when he was directed to show cause. Now final order has been passed and the said order is an appealable order under the statute. In this view of the matter, I am not inclined to entertain the instant writ petition against show cause notice which has ultimately culminated in final order. This writ petition is disposed of with liberty to the petitioner to avail the alternate remedy as is available in law. Learned counsel for the petitioner submits that goods be directed to be released on furnishing Bank Guarantee. I am not inclined to do so as now juri iction vests with the Appellate Authority to deal with the matter. A.M.BADAR JUDGE smp
W.P.(C) No.29167/2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE INVOICE 39087/FV04 DATED 24.11.2020 ALONG WITH AIR WAY BILL NO.8301631074 ISSUED BY M/S.AMPO POYAM VALVES, SPAIN TO THE PETITIONER EXHIBIT P2OF THE INVOICE 39164/FV04 DATED 2.12.2020 ALONG WITH AIR WAY BILL NO.5430690812 ISSUED BY M/S.AMPO POYAM VALVES, SPAIN TO THE PETITIONER EXHIBIT P3OF BILL OF ENTRY NO.9962147 DATED 15.12.2020 ISSUED BY THE CUSTOMS AUTHORITY, BANGALORE INTERNATIONAL AIR PORT EXHIBIT P4OF BILL OF ENTRY NO.9962036 DATED 21.12.2020 ISSUED BY THE CUSTOMS AUTHORITY, BANGALORE INTERNATIONAL AIR PORT EXHIBIT P5OF E WAY BILL NOS. 161281864944 DATED 21.12.2020 AND DELIVERY CHALAN ISSUED BY M/S.DEEPAK AGENCIES PVT.LTD. EXHIBIT P6OF E WAY BILL NOS. 101281863125 DATED 21.12.2020 AND DELIVERY CHALAN ISSUED BY M/S DEEPAK AGENCIES PVT LTD. EXHIBIT P7OF GST MOV-01 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER EXHIBIT P8OF GST MOV-02 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER EXHIBIT P9OF GST MOV-04 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER EXHIBIT P10OF GST MOV-06 BERING NO.OR/176/SS III/GST/20-21 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER
W.P.(C) No.29167/2020 5 EXHIBIT P11OF GST MOV-07 BEARING NO.OR/176/SS III/GST/20-21 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
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.