Bhima And Brother Bullion PVT. LTD. vs. State Of Kerala
Facts
The petitioner, Bhima and Brother Bullion Pvt. Ltd., filed a writ petition before the Kerala High Court. The petition challenged an action by the respondents, including the State of Kerala and Assistant State Tax Officers. The core of the dispute appears to relate to an order passed under Section 129(3) of the CGST Act. The petitioner had furnished a bank guarantee for the release of goods, based on an amount specified in an order, which was produced as Ext.P2. This Ext.P2 is described as a summary of an order under Rules 100 and 142 of the CGST Rules. The respondents submitted that following an order dated 06.09.2021, the 3rd respondent passed orders under Section 129(3) of the CGST Act, rendering the writ petition infructuous.
Held
The Court recorded the submission made by the learned Senior Government Pleader. This submission stated that pursuant to an order dated 06.09.2021, the 3rd respondent had passed orders under Section 129(3) of the Central Goods and Service Tax Act. Consequently, it was submitted that nothing further survived in the writ petition, except for Ext.P2. The Court further noted the submission that Ext.P2, the summary of the order under Rule 100 and 142 of the CGST Rules, was the basis for the amount fixed under Section 129(3). However, since the petitioner had already furnished a bank guarantee for the release of goods for the amount specified in that order, Ext.P2 had no significance. Based on these submissions, the Court found that no further orders were required in the writ petition and accordingly closed the same.
Key Issues
1. Whether the writ petition survives for adjudication given that orders under Section 129(3) of the CGST Act have been passed and the petitioner has furnished a bank guarantee for the release of goods. The petitioner's implicit contention is that the original action or order being challenged still requires judicial review. The revenue's contention, as submitted by the learned Senior Government Pleader, is that the order DRC-07 (Ext.P2), which formed the basis for the amount fixed under Section 129(3), has no further significance because the petitioner has already furnished the bank guarantee for the release of goods based on that amount. Therefore, no further orders are required in the writ petition.
Sections Cited
Section 129(3), Rule 100, Rule 142
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 15TH DAY OF SEPTEMBER 2021 / 24TH BHADRA, 1943 WP(C) NO. 17964 OF 2021 PETITIONER : BHIMA AND BROTHER BULLION PVT. LTD. BHIMA BUILDING, MULLACKKAL, ALAPPUZHA-688011, REPRESENTED BY ITS DIRECTOR. BY ADV A.KRISHNAN RESPONDENTS : 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 2 ASSISTANT STATE TAX OFFICER, CTO I CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA-688001. 3 ASSISTANT STATE TAX OFFICER, SQUAD 1, OFFICE OF THE ASSISTANT COMMISSIONER- INTELLIGENCE, SGST DEPARTMENT, ALAPPUZHA-688013. BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17964 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.17964 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 15th day of September, 2021
JUDGMENT It is submitted that pursuant to the order dated 06.09.2021, the 3rd respondent has passed orders under Section 129(3) of
The judgment continues below.
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