Petronet Lng Limited vs. Assistant State Tax Officer
Held
The High Court declined to entertain the writ petition, noting that a final order under Section 129 of the CGST Act had been passed, which is appealable under Section 107 of the Act. The petitioner was directed to avail the alternate remedy of appeal before the Appellate Authority.
Facts
Petronet LNG Limited's imported goods were detained and seized by tax authorities, leading to show cause notices. Subsequently, a final assessment order under Section 129(3) of the CGST Act was passed against the petitioner, who then challenged the detention and assessment via a writ petition.
Key Issues
The key issue was whether a writ petition challenging a detention/seizure and a subsequent final assessment order under Section 129 of the CGST Act should be entertained when an effective alternate remedy of appeal under Section 107 is available.
Sections Cited
Section 129, Section 129(3), Section 107
AI-generated summary — verify with the full judgment below
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 Ac
The judgment continues below.
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