BharatTaxGST

Rbm Business Corporation vs. The State Tax Officer

Original PDF →
WP(C)/9258/2019HC KeralaGSTCNR KLHC01023187201926 March 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryDismissed

Facts

The petitioner filed a writ petition challenging an order, likely related to goods in transit as indicated by the exhibits including a notice in Form GST MOV-07 and a subsequent order. The specific details of the dispute were not adjudicated by the High Court.

Held

The High Court allowed the petitioner to withdraw the writ petition, granting liberty to pursue the statutory appeal remedy available under Section 107 of the GST Act. All contentions raised were left open for consideration by the Appellate Authority.

Key Issues

The key legal issue was whether the petitioner should pursue the statutory appeal remedy under Section 107 of the GST Act instead of invoking the writ jurisdiction to challenge the impugned order.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY ,THE 26TH DAY OF MARCH 2019 / 5TH CHAITHRA, 1941 WP(C).No. 9258 of 2019 PETITIONER/S: RBM BUSINESS CORPORATION REPRESENTED BY ITS MANAGING PARTNER, BALAJI.G, AGED 41, S/O. SRI. GOPALAKRISHNAN.R., RESIDING AT GREEN VIEW COLONI, KUTHIRAVATTOM P.O., KOTTOOLI, KOZHIKODE, PIN - 673 016 BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENT/S: 1 THE STATE TAX OFFICER MOBILE SQUAD NO.1, SG AND STD. KERALA, KANNUR,PIN - 670 002 2 THE ASST. STATE TAX OFFICER SQUAD NO.1, SG AND STD, KERALA, KANNUR, PIN - 670 002 3 SECRETARY TO GOVERNMENT STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001 GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.9258/19 2

JUDGMENT After arguing the writ petition for some time, the learned counsel realising the order the Court would proposes to pass, does not press the prayer but seeks liberty to work out the remedy available under Section 107 of GST Act. All the contentions are left open for consideration by the Appellate Authority as and when the Appeal is presented by the petitioner. The withdrawal shall not be understood as this Court expressing a view on the merits of the matter. S.V. BHATTI JUDGE Ac

W.P.(C)No.9258/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.1/18- 19/60856 DATED 08.02.2019 EXHIBIT P2OF THE E-WAY BILL NO.531084993707 DATED 08.02.2019 EXHIBIT P3OF THE NOTICE NO. IN FORM GST MOV - 07 EXHIBIT P4OF THE REPLY ALONG WITH ENCLOSURE DATED 05.03.2019 EXHIBIT P5 RESPONDENT'S/S EXHIBITS:NILOF THE ORDER NO. MOV - 73/18-19 DATED 08.03.2019 //// PA TO JUDGE

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.