M/S. Festoon Props And Rentals LLP vs. State Tax Officer
Held
The Court directed the 1st respondent to consider the petitioner's objection and provide a hearing before finalizing penalty proceedings under Section 130 of the GST Act. Recovery steps for the penalty, including encashment of the bank guarantee, were stayed until the order is passed and communicated.
Facts
The petitioner challenged a determination order under Section 129 of the SGST Act. After goods and vehicle were released upon furnishing a bank guarantee for tax and penalty, the petitioner filed an objection against a proposed penalty under Section 130 of the GST Act.
Key Issues
Whether the petitioner is entitled to a hearing and consideration of their objections before finalization of penalty proceedings under Section 130 of the GST Act.
Sections Cited
Section 129, Section 130
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 13TH DAY OF DECEMBER 2019/22ND AGRAHAYANA, 1941 WP(C).No.33823 OF 2019(C) PETITIONER: M/S. FESTOON PROPS AND RENTALS LLP CC 37/547A1,EZHUTHULLI BUILDINGS,MUTTATHIL LANE, KADAVANTHARA,KOCHI-682020 REPRESENTED BY ITS PARTNER,SRI.SIDHESJH.K. BY ADV. SRI.BEJOY CHERIYAN RESPONDENTS: 1 STATE TAX OFFICER SQUAD NO.II,STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX,PALAKKAD-678001. 2 ASSISTANT STATE TAX OFFICER, SQUAD NO.II,STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX,PALAKKAD-678001. 3 STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695001, REPRESENTED BY SECRETARY TO GOVERNMENT. 4 GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE,CENTRAL BOARD OF EXCISE AND CUSTOMS,NEW DELHI-110001,REPRESENTED BY ITS SECRETARY TO GOVERNMENT,MINISTRY OF FINANCE. 5 DEPUTY COMMISSIONER OF STATE TAX (APPEALS), STATE GOODS AND SERVICE TAX COMPLEX, PALAKKAD-678001. 6 UNION BANK OF INDIA, JAWAYAR NAGAR,KADAVANTHARA, COCHIN-682020,REPRESENTED BY ITS BRANCH MANAGER. 7 ASSISTANT COMMISSIONER OF STATE TAX,
The judgment continues below.
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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.