IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
WP(C) NO. 25249 OF 2022
PETITIONER/S:
1 SCAFFWORLD, 104, 2ND FLOOR, ABHIJEET COURT, ABOVE VLCC,
BHANDARKAR ROAD, PUNE, MAHARASTRA-
REPRESENTED BY ITS GENERAL MANAGER PRAVIN RANJAN SINHA
, PIN - 411004
2 MIJU LAL, AGED 50 YEARS, S/O. T.V LALAN,
PROPERITOR, A TO Z ENGINEERS AND PILE FOUNDATIONS,
17/1624A, MUNDAMVELI, COCHIN, , PIN - 682507
BY ADVS.
K.P.PRADEEP
HAREESH M.R.
SANAND RAMAKRISHNAN
T.T.BIJU
T.THASMI
M.J.ANOOPA
SANU S MALAKEEL
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES),
GOVERNMENT SECRETARIATE , THIRUVANANTHAPURAM- KERALA ,
PIN - 695001
2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST
DEPARTMENT , TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, KERALA, , PIN - 695002
3 STATE TAX OFFICER (INTELLIGENCE),
MOBILE SQUAD KASARAGOD 1, STATE GOODS AND SERVICE TAX
DEPARTMENT, KERALA, KASARAGOD, PIN - 671121
4 CHIEF COMMISSIONER OF CENTRAL TAXES, [(CGST) & CENTRAL
EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD,
COCHIN ERNAKULAM, , PIN - 682018
5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA
OFFICE OF THE GST COUNCIL SECRETARIAT
5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-
REPRESENTED BY ITS ADDITIONAL SECRETARY, , PIN - 110001
BY ADV DENNIS VARGHESE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25249 OF 2022 2
JUDGMENT
Petitioners have approached this Court being aggrieved by proceedings initiated under Section 129 of the CGST/SGST Acts (hereinafter referred to as 'the Act').
2. When this matter is taken up for consideration today, it is the submission of the learned counsel appearing for the petitioners that the goods and conveyance of the petitioners had been released on payment of the penalty amount. It is submitted that the proceedings under Section 129 of the Act are being adjudicated tomorrow and the petitioners will appear before the officer for the same. It is submitted that thereafter the officer may pass appropriate orders, after considering the contentions of the petitioners along with summary of order and demand in DRC-07. It is submitted that the petitioner may be permitted to file an appeal against any order that may be passed under Section 129(3) of the Act .
3. Heard the learned Senior Government Pleader also.
4. Having regard to the facts and circumstances of the case and considering the fact that when a similar issue arose for consideration, I have directed the concerned officer to WP(C) NO. 25249 OF 2022 3 upload a summary of the order along with a demand in DRC- 07 in spite of the fact that payment has been made under Section 129(1)(a) of the Act, the officer shall issue an order in terms of Section 129(3) of the Act and upload the summary of the order along with a demand in DRC-07 as directed by this Court in W.P.(C.) No.17454 of 2022 and connected matters.
The writ petition is disposed of, as above.
sd/-
GOPINATH P.
JUDGE ajt WP(C) NO. 25249 OF 2022 4 APPENDIX OF WP(C) 25249/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE WORK ORDER NO 8168/31/E8 DATED 14-6-2019 ISSUED BY THE GARRISON ENGINEER, MES LAKSHADEEP Exhibit P2 TRUE COPY OF THE DELIVERY CHALLAN NO 2374 DATED 6-11-2019 ISSUED BY THE 1ST PETITIONER TO THE 2ND PETITIONER Exhibit P3 TRUE COPY OF THE E WAY BILL NO 241461868970 DATED 30-07-2022 Exhibit P4 TRUE COPY OF THE ORDER IN FORM GSTMOV 06 NO SCN/ SS2/KSD/75-22-23 DATED 02-08-2022 Exhibit P5 TRUE COPY OF THE NOTICE IN FORM GSTMOV 07 NO SCN/ SS2/KSD/75-22-23 DATED 02-08-2022