Disposed

Moothedan Overseas v. the Assistant State Tax Officer (Intelligence)

Kerala HC13 Oct 2022WP(C)/18335/2020

Case brief

AI extract

What is this about?

This judgment directs the first respondent to complete Section 129 proceedings against the petitioner within two months of receiving a certified copy of the judgment, subject to prior interim release of goods.

What did the court decide?

Direction to the 1st respondent to complete proceedings under Section 129 of CGST/SGST Acts within two months of receipt of a certified copy of the judgment.

Moothedan Overseas Vs the Assistant State Tax Officer… — GST and Indirect Tax | Kerala HC (2022)

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WP(C) NO. 18335 OF 2020

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 13^TH DAY OF OCTOBER 2022 / 21ST ASWINA, 1944 WP(C) NO. 18335 OF 2020

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PETITIONER/S:

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MOOTHEDAN OVERSEAS
IV/7, 8, 9, 10 N.H.17, AZAKAM, KODAKARA, THRISSUR - 680
684., REPRESENTED BY ITS MANAGING PARTNER JOSE
MOOTHEDAN.

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BY ADVS.
SANTHOSH P.ABRAHAM
SMT.S.K.DEVI

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RESPONDENT/S:

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1THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE)
SQUAD NO.III, SGST DEPARTMENT, KERALA, THRISSUR - 680
003.

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2THE ASSISTANT COMMISSIONER
SGST DEPARTMENT, KERALA, CIRCLE 1, THRISSUR - 680 003.

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OTHER PRESENT:

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ADV. JASMIN M M (GP)

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 18335 OF 2020

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JUDGMENT

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Petitioner faces proceedings under Section 129 of the CGST/SGST Acts. The goods in question have already been released to the petitioner pursuant to the interim order issued by this Court. The learned counsel for the petitioner prays that a direction may be issued to the 1^st respondent to complete the proceedings under Section 129 within a time frame.

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2. Heard the learned Senior Government Pleader also.

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Having regard to the limited nature of relief sought for by the petitioner, this writ petition is disposed of directing the 1^st respondent to complete the proceedings initiated against the petitioner under the provisions of Section 129 of the CGST/SGST Acts, which are subject matter of Ext.P5 notice, within a period of two months from the date of receipt of a certified copy of the judgment.

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The writ petition is disposed of as above.

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Sd/-

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GOPINATH P. JUDGE

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okb/

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//True copy// P.S. to Judge

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WP(C) NO. 18335 OF 2020

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APPENDIX OF WP(C) 18335/2020

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PETITIONER EXHIBITS
EXHIBIT P1TRUE COPY OF INVOICE NO.170 DATED 28.08.2020
OF THE PETITIONER.
EXHIBIT P2TRUE COPY OF E-WAY BILL NO.551198457450 DATED
28.08.2020.
EXHIBIT P3TRUE COPY OF THE NOTICE IN FORM GST MOV-02
DATED 29.08.2020 ISSUED BY THE 1ST
RESPONDENT.
EXHIBIT P4TRUE COPY OF THE ORDER FORM GST MOV-06(VC-
III/54/GST/2020-21 DATED 03.09.2020 ISSUED BY
THE 1ST RESPONDENT.
EXHIBIT P5TRUE COPY OF THE NOTICE FORM GST MOV-07(VC-
III/54/GST/2020-21 DATED 03.09.2020).

Moothedan Overseas v. the Assistant State Tax Officer (Intelligence)

Case brief

What is this about?

What did the court decide?

Moothedan Overseas v. the Assistant State Tax Officer (Intelligence)

Case brief

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What did the court decide?

What the court decided

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