Manoj T George vs. The Deputy Enforcement Officer
Facts
The petitioner, Manoj T George, filed a writ petition seeking the release of his vehicle, bearing registration No. KL-66-8061. The respondents are the Deputy Enforcement Officer and Assistant Enforcement Officer of the Kerala Goods and Service Tax Department, Kollam. The respondents, on the date of filing the writ petition, had finalized proceedings and passed an order dated July 19, 2023, under Section 130 of the CGST Act. This order held that the goods and conveyance could be released upon payment of a penalty fine in lieu of confiscation. A copy of this order was provided to the Court.
Held
The Court held that the writ petition is to be dismissed. This decision was based on the submission made by the petitioner's counsel that the writ petition could be closed without prejudice to the petitioner's right to challenge the order dated July 19, 2023. The respondents had already finalized proceedings and passed an order under Section 130 of the CGST Act, which stipulated the conditions for the release of the vehicle. The Court's reasoning for dismissal is rooted in the petitioner's own request to close the writ petition while preserving his right to pursue statutory remedies against the order. Therefore, the operative direction was to dismiss the writ petition, explicitly stating that this dismissal is without prejudice to the petitioner's right to work out his statutory remedies in accordance with law.
Key Issues
1. Whether the petitioner is entitled to the release of his vehicle bearing registration No. KL-66-8061, considering the order passed by the respondents under Section 130 of the CGST Act. The petitioner argued that the writ petition may be closed without prejudice to his right to challenge the order dated July 19, 2023. The respondents contended that proceedings have been finalized and an order under Section 130 of the CGST Act has been passed, allowing release of the vehicle upon payment of penalty in lieu of confiscation. The respondents submitted this order to the Court.
Sections Cited
Section 130
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 11TH DAY OF AUGUST 2023 / 20TH SRAVANA, 1945 WP(C) NO. 23176 OF 2023 PETITIONER/S: MANOJ T GEORGE, AGED 45 YEARS S/O. VARKEY, THAKIDIYEL HOUSE, AMALAGIRI P.O., ATHIRAMPUZHA, KOTTAYAM., PIN - 686036 BY ADVS. K.R.VINOD M.S.LETHA NABIL KHADER CHITHRA C.EDADAN MOHAMMED RAZALI K.A RESPONDENT/S: 1 THE DEPUTY ENFORCEMENT OFFICER, ENFORCEMENT SQUAD, KERALA GOODS AND SERVICE TAX DEPARTMENT, KOLLAM., PIN - 691002 2 THE ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD, KERALA GOODS AND SERVICE TAX DEPARTMENT, KOLLAM-691002., PIN - 691002 OTHER PRESENT: SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23176 OF 2023 2 JUDGMENT The writ petition is filed to direct the respondents to forthwith release the vehicle bearing registration No.KL-66-8061 to the petitioner.
Heard; Sri.K.R.Vinod, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Government Pleader appearing for the respondents.
Smt.Thushara James, on instructions, submitted that on the date
The judgment continues below.
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