M/S Ms Traders vs. State Of Gujarat

SCA/19028/2021HC GujaratGSTCNR GJHC24066914202124 February 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages

AI SummaryRemanded

Facts

The petitioner, M/s MS Traders, filed a writ application before the Gujarat High Court challenging an order dated November 20, 2021, passed by the State Tax Officer (II), Surat, in Form GST MOV-11. The petitioner sought to challenge the legality and validity of this order. The goods in question were Arecanut, which are perishable in nature. The petitioner's counsel indicated that they intended to file an appeal within eight days and also an application for provisional release of the goods under Section 67(6) of the GST Act.

Held

The Court held that the impugned order passed by the State Tax Officer in Form GST MOV-11 is an appealable order. Consequently, the writ application was not entertained on the ground that the petitioner has a statutory remedy of filing an appeal under Section 107 of the GST Act. The Court reserved liberty for the writ applicant to file an appropriate appeal against the impugned order. Furthermore, if the goods and conveyance were still under detention, the petitioner was permitted to file an application under Sub-section (6) of Section 67 of the Act before the appellate authority for provisional release. The appellate authority was directed to consider such an application at the earliest and pass an appropriate order in accordance with law. The petitioner stated they would file the appeal and application within eight days, and the appellate authority was directed to hear and decide the application within one week thereafter.

Key Issues

1. Whether the impugned order passed by the State Tax Officer in Form GST MOV-11 is amenable to challenge by way of a writ petition under Article 226 of the Constitution of India, or if a statutory remedy is available. This issue turns on the interpretation of the appellate provisions under the GST Act. The petitioner argued for the maintainability of the writ petition. The respondent State argued that a statutory remedy of appeal under Section 107 of the GST Act was available, making the writ petition inappropriate.

Sections Cited

Section 107, Section 67

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/19028/2021 ORDER DATED: 24/02/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 19028 of 2021 ========================================================== M/S MS TRADERS Versus STATE OF GUJARAT ========================================================== Appearance: MR HARDIK P MODH(5344) for the Petitioner(s) No. 1 MR UTKARSH SHARMA, AGP for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 2,3 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 24/02/2022

ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1

We have heard Mr. Hardik Modh, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the respondents. 2 The writ applicant seeks to challenge the legality and validity of the impugned order passed by the State Tax Officer (II), Surat, dated 20th November 2021 in Form GST MOV – 11. 3 We are not inclined to entertain this writ application only on the ground that the impugned

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.