M/S. Exos It Management Private Limited v. the Assistant Enforcement Officer
Case brief
What is this about?
Kerala High Court writ (WP(C) No.5973 of 2025, Ernakulam, Bechu Kurian Thomas, J., decided 01.04.2025) concerning Section 129(1) and 129(3) CGST Act detention and penalty proceedings: Form GST MOV-07 notice, Form GST MOV-09 penalty-and-tax order, Rs.4,98,467/- penalty demand, appeal in Form GST APL-01 pending ~17 months, expiry of temporary registration blocking GST portal access and defect rectification, and directions for time-bound disposal of the appeal within two months after curing defects within ten days. Relevant to practitioners seeking mandamus-style directions against GST appellate authorities where portal/registration technicalities stall appeals.
What did the court decide?
Writ petition disposed of with directions: petitioner to cure the defect in the appeal within ten days; 2nd respondent to consider and dispose of Ext.P6 appeal expeditiously, at any rate within two months from receipt of a copy of the judgment.