Chetan Maganlal Sabhaya vs. The State Of Kerala
Held
The High Court disposed of the writ petition, relegating the petitioner to pursue the alternative remedy of appeal before the appellate authority. It directed that the Bank Guarantee furnished must be kept alive during the appeal's pendency, and on this condition, the respondent should refrain from invoking it for two months.
Facts
The petitioner challenged an order (Ext.P10) concerning detained goods and a vehicle by filing a writ petition, despite having already preferred an appeal before the GST appellate authority and remitted the necessary fee. A Bank Guarantee (Ext.P12) had been furnished earlier for the release of the goods.
Key Issues
Whether the High Court should entertain a writ petition when the petitioner has already availed the alternative statutory remedy of appeal under the GST Act against the impug impugned order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942 WP(C).No.28122 OF 2020(M) PETITIONER/S: CHETAN MAGANLAL SABHAYA AGED 39 YEARS S/O MAGANLAL SABHAYA PROPRIETOR, VRAJ PRODUCTS NO 4335, GIDC PHASE-3, DARED JAMMAGAR, GUJARAT-361 004. BY ADVS. DR.K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI RESPONDENT/S: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) , GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERLA-695 001. 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O.THIRUVANANTHAPURAM, KERALA-695 002. 3 ASSISTANT STATE TAX OFFICER, SQUAD-VI, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, INTELLIGENCE, KERALA SGST DEPARTMENT, PALAKKAD- 678 001. 4 CHIEF COMMISSIONER OF CENTRAL TAXES, (CGST) AND CENTRAL EXCISE), CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, COCHIN, ERNAKULAM-682 018. 5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- 110 001, REPRESENTED BY ITS ADDITIONAL SECRETA
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