Allowed

Sasi Pathirakunnath, v. Enforcement Officer

Kerala HC1 Mar 2024WP(C)/15006/2023

Case brief

AI extract

What is this about?

Petitioner sought directions for release of goods detained under Section 130 CGST/SGST Act and issuance of FORM GST MOV-05 despite remitting the modified appellate demand. Following the court's earlier judgment in W.P(C) No. 24387 of 2023, the writ petition was allowed and the respondents were directed to return the goods.

What did the court decide?

Respondents directed to return the detained goods if petitioner has remitted the modified demand under Ext.P5 appellate order.

Sasi Pathirakunnath, Vs Enforcement Officer — GST and Indirect Tax | Kerala HC (2024)

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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 DINESH KUMAR SINGH

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FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945

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WP(C) NO. 15006 OF 2023

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PETITIONER/S:

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SASI PATHIRAKUNNATH,
AGED 55 YEARS

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A ONE GOLD, TC-26/289-1, MYLIPADAM, CHEMBUKKAVU P O,
THRISSUR DISTRICT, PIN - 680020
BY ADV TOMSON T.EMMANUEL

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RESPONDENT/S:

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1 ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.I, STATE GOODS & SERVICES TAX DEPARTMENT, THEVEARA, COCHIN, PIN - 682015

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2 JOINT COMMISSIONER (INT. & ENFORCEMENT) , STATE GOODS & SERVICES TAX DEPARTMENT, EDAPPALLY, COCHIN - 682024., PIN - 682024

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3 COMMISSIONER OF STATE TAX , STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWER, THIRUVANATHAPURAM-695022., PIN - 695022

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4 STATE OF KERALA , STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY SECRETARY TO GOVERNMENT, PIN-695001., PIN - 695001

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OTHER PRESENT:

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MOHAMMED RAFIQ-SPL.G.P (TAXES)

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.03.2024, THE COURT ON THE SAME DAY DELIVERED THE

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FOLLOWING:

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WP(C) NO. 15006 OF 2023

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JUDGMENT

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The present writ petition has been filed with the following

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reliefs:-

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“i) to call the records relating to continued retention of goods in Ext-P1 from 1st respondent and to issue a Writ in the nature of mandamus or any other appropriate writ or order in directing 1st respondent to pass FORM GST MOV-05 in returning the retained under Ext-P1 demand, modified by Ext-P3; ii) to issue a Writ in the nature of mandamus or any other appropriate writ or order in directing 2nd respondent to take disciplinary action against 1st respondent for non compliance to Ext-P3 1st appellate order; iii) to tag and hear this case along with connected case in WP(C) No.8908 of 2023; iv) to pass such other orders as this Hon’ble Court may deem justified to the facts and circumstances of the case; AND v) to award cost of this proceedings, considering the fact that non return of the retained goods, even after remitting modified demand under Ext-P5 is purposeful/intentional.”

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In view of the decision rendered in the judgment in W.P(C) No.

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24387 of 2023, the writ petition is allowed and the respondents are directed to return the goods, if the petitioner has remitted the modified demand in Ext.P5 order passed by the appellate authority.

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Sd/DINESH KUMAR SINGH JUDGE

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WP(C) NO. 15006 OF 2023

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APPENDIX OF WP(C) 15006/2023

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`PETITIONER EXHIBITS` `EXHIBIT P1`	`TRUE COPY OF ORDER DATED 11.10.` `DEMANDING PENALTY AND FINE IN LIE` `CONFISCATION PASSED BY STATE TAX OFF` `SQUAD NO.1, ERNAKULAM, U/S.130 OF` `CGST / SGST ACT, IN DETAINING THE GOODS`	`2022,` `U OF` `ICER,` `THE`
`EXHIBIT P2`	`TRUE COPY OF JUDGMENT DATED 16.02.20` `WRIT APPEAL NO.379 OF 2023 PASSED BY`	`23 IN` `THIS`
	`HON'BLE COURT IN FIXING TIME LIMIT` `FILING STATUTORY APPEAL AND OUTER` `LIMIT FOR DISPOSAL OF APPEAL, ON CHAL` `MADE AGAINST EXT-P1ORDER`	`FOR` `TIME` `LENGE`
`EXHIBIT P3`	`TRUE` `COPY` `OF` `APPELLATE` `NO.ZD320323009484T DATED 30.03.2023 P` `BY JOINT COMMISSIONER (APPEALS), THR` `IN APPEAL FILED AGAINST EXHIBIT P1 ORDE`	`ORDER` `ASSED` `ISSUR` `R`
`EXHIBIT P4`	`TRUE COPY OF LETTER DATED 03.04` `SUBMITTED BEFORE 1ST RESPONDENT,` `COMPLYING WITH EXT-P3 APPELLATE ORDER`	`.2023` `FOR`
`EXHIBIT P5`	`TRUE COPY OF REQUEST DATED 06.04.2023`	`ALONG`
	`WITH` `CHELLAN` `DATED` `06.04.2023`	`FOR`
	`RS.5,04,590/-` `SUBMITTED` `BEFORE`	`1ST`
	`RESPONDENT, ON THE BASIS OF DEMAND MOD` `BY APPELLATE AUTHORITY`	`IFIED`
`EXHIBIT P6`	`TRUE COPY OF LETTER DATED 19.04`	`.2023`
	`SUBMITTED BEFORE 2ND RESPONDENT,`	`FOR`
	`ISSUANCE OF PROPER DIRECTION TO` `RESPONDENT`	`1ST`
`EXHIBIT P7`	`TRUE COPY OF INTERIM ORDER DATED 12.04` `IN WP(C) NO.8908 OF 2023 PASSED BY` `HON'BLE COURT ON SIMILAR SET OF FACT`	`.2023` `THIS`

Sasi Pathirakunnath, v. Enforcement Officer

Case brief

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Sasi Pathirakunnath, v. Enforcement Officer

Case brief

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