Abdurahim vs The Assistant State Tax Officer
2022 Latest Caselaw 70 Ker

WP(C) NO. 26158 OF 2021


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                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
             THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
         MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
                           WP(C) NO. 26158 OF 2021
PETITIONER/S:

            ABDURAHIM
            AGED 43 YEARS
            PROPRIETOR, M/S.PLATINUM TRADE LINKS, 369B, MARAYAMKUNNU,
            KAPPUR, PALAKKAD-679552.
            BY ADVS.
            HARISANKAR V. MENON
            M.KRISHNAKUMAR
            MEERA V.MENON
            R.SREEJITH
            K.KRISHNA


RESPONDENT/S:

     1      THE ASSISTANT STATE TAX OFFICER
            MOBILE SQUAD MANJESHWAR,
            STATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD-671323.
     2      THE STATE TAX OFFICER,
            MOBILE SQUARD MANJESHWAR, STATE GOODS AND SERVICES TAX
            DEPARTMENT,
            KASARGOD-671323.
     3      THE COMMISSIONER OF STATE TAX,
            STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA,
            THIRUVANANTHAPURAM-695002.
OTHER PRESENT:

            GP-SMT.M.M.JASMIN


     THIS   WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
03.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 26158 OF 2021


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                       BECHU KURIAN THOMAS, J.
                 ========================
                        W.P.(C)No.26158 of 2021
                 ------------------------------------------------
                         Dated this the 3rd day of January, 2022

                                    JUDGMENT

Petitioner challenges the proceedings initiated under Section 130 of

the Central Goods and Service Tax Act, 2017 (for short 'the Act'). Exts.P3,

P3 (a) and P3 (c) are the proceedings initiated by the 1 st respondent under

Section 129 of the CGST Act. Thereafter, by Ext.P4, notice under MOV 10

was issued to the petitioner, intiating confiscation proceedings under

Section 130 of the Act.

2. After filing of this writ petition, this Court had, by order dated

23.11.2021, granted liberty to the petitioner to appear before the proper

officer, pursuant to the notice under MOV 04. It was submitted by the

learned Government Pleader on 16.12.2021 that pursuant to the hearing

conducted as directed by this Court, a final order was issued on 13.12.2021.

3. Learned Counsel for the petitioner Sri. Harisankar V Menon

submitted that even though final orders were issued pursuant to the hearing,

a copy of the said order has not yet been served on the petitioner.

4. Smt.M.M.Jasmine, the learned Government Pleader on the other WP(C) NO. 26158 OF 2021

hand submitted that, the order passed by the proper officer has already been

uploaded ad the remedy of the petitioner is to prefer the appeal, in

accordance with law.

Having regard to the submissions made by Smt.M.M.Jasmine, learned

Government Pleader, I am of the view that petitioner must be relegated to

pursue the statutory remedy of appeal under Section 107 of the Act.

Accordingly, this writ petition is dismissed without prejudice to the right ot

the petitioner to pursue the statutory remedy of appeal.

sd/

BECHU KURIAN THOMAS JUDGE jm/ WP(C) NO. 26158 OF 2021

APPENDIX OF WP(C) 26158/2021

PETITIONER EXHIBITS Exhibit P3 COPY OF FORM GST MOV 01 ISSUED BY THE 1ST RESPONDENT Exhibit P3(a) COPY OF FORM GST MOV 02 ISSUED BY THE 1ST RESPONDENT Exhibit P3(b) COPY OF ORDER IN FORM GST MOV-03 ISSUED BY THE DY.COMMISSIONER (ENFORCEMENT), KASARGOD Exhibit P3(c) COPY OF FORM GST MOV 06 ISSUED BY THE 1ST RESPONDENT Exhibit P4 FORM GST MOV 10 ISSUED BY THE 2ND RESPONDENT