Jayachandra Bearings (INDIA) PVT. LTD. vs. The Asst. State Tax Officer (Int)
Held
The High Court noted the petitioner's submission to prefer an appeal against the Ext.P10 order in FORM GST MOV-9. Consequently, the writ petition was closed, without prejudice to the petitioner's right to move an appeal.
Facts
The petitioner's goods were detained, and various GST MOV forms were issued, leading to an order (Ext.P10 in FORM GST MOV-9) imposing tax and penalty. The petitioner challenged this order before the High Court.
Key Issues
The key legal issue was the legality of the tax and penalty order issued in FORM GST MOV-9 following the detention of goods.
Sections Cited
FORM GST MOV-9, Section 129(1)
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 FRIDAY, THE 04TH DAY OF DECEMBER 2020 / 13TH AGRAHAYANA, 1942 WP(C).No.24866 OF 2020(G) PETITIONER/S: JAYACHANDRA BEARINGS (INDIA) PVT. LTD. KANNOTHU BUILDING, UNNICHIRA, THYKKAVU ROAD, CHANGAMPUZHA NAGAR P.O., THRIKKAKKARA, REP. BY ITS MANAGER C.P.RAVINDRANATHAN BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER (INT) SQUAD -II, STATE GST DEPARTMENT, CHENGANNUR-689 121 2 THE ASSISTANT COMMISSIONER (INT) STATE GST DEPARTMENT, CHENGANNUR-689 121 3 THE ASISTANT STATE TAX OFFICER COMMERCIAL TAX OFFICE, 1ST CIRCLE, ALAPPUZHA-688 001 R1 BY GOVERNMENT PLEADER OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24866 OF 2020(G) 2 JUDGMENT It is submitted by the learned counsel for the petitioner that he will prefer an appeal against Ext.P10 order in FORM GST MOV-9. Taking note of the said submission, the writ petition is closed, without prejudice to the right of the peti
The judgment continues below.
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