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2023 Supreme(Online)(KER) 22601
HIGH COURT OF KERALA
A. K. Jayasankaran Nambiar, MOHAMMED NIAS C.P., JJ
STATE TAX OFFICER – Appellant
Versus
Y. BALAKRISHNAN – Respondent
WA 1728 2021
K.SRIKUMAR (SR.), K.MANOJ CHANDRAN, AMMU CHARLES
Parties can withdraw petitions concerning interim confiscation orders while retaining their rights to challenge final decisions under the applicable legal framework.
Headnote:
Goods - Confiscation - Central Goods and Service Tax Act - Section 130 - Court determined the permissibility of withdrawing notices pending confiscation based on the provisions of the Central Goods and Service Tax Act, 2017, specifically focusing on the process of final orders in confiscation cases.
Fact of the Case:
The writ appeal was filed against an interim order that allowed the release of confiscated goods upon payment of a fine. The petitioner had paid the fine and sought withdrawal of the writ petition, following subsequent developments concerning final confiscation orders.
Finding of the Court:
The court examined the legal framework and confirmed that the withdrawal of the writ petition should not prejudice the existing rights of both parties, allowing the respondent to challenge future actions regarding confiscation.
Issues: Whether the petitioner can withdraw the writ petition challenging the confiscation notice while preserving the right to contest final orders under the Central Goods and Service Tax Act.
Ratio Decidendi: The court held that the petitioner could withdraw the writ petition without prejudice to their substantive rights, emphasizing the importance of preserving legal contentions post-withdrawal.
Final Decision: The writ petition was allowed to be withdrawn, and the writ appeal was closed.
JUDGMENT
Mohammed Nias C.P., J The above writ appeal is filed challenging the interim order dated
07-09-2021 as well as the order dated 29-11-2021 in RP No.630/2021. W.P(C) No.18169/2021 is filed by the respondent impugning a notice proposing confiscation of the goods and the vehicle. By an interim order, this Court had directed the release of the goods proposed for confiscation on payment of the redemption fine applicable thereto, and accordingly, the petitioner paid an amount of Rs.46,53,000/- towards the redemption fine on the goods that were directed to be released, which the assessee carried in the vehicle in question.
2. The State of Kerala and others had challenged the above interim order by filing the above writ appeal in which we directed the officer concerned to proceed to pass final orders in the matter of confiscation after hearing the petitioner.
3. Both sides submit that final orders were passed under Section 130 of the Central Goods and Service Tax Act, 2017, on 03-04-2023, and the writ petitioner/assessee has challenged the same. In view of the subsequent developments, the writ petitioner seeks permission to withdraw the writ petition without prejudice to their contentions on merit in the appeal filed.
Permission is granted, and the writ petition is allowed to be withdrawn without prejudice to the contentions available to the parties. Writ Appeal No.1728/2021 is also closed in the light of the withdrawal of the writ petition.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
MOHAMMED NIAS C.P.
JUDGE okb/
APPENDIX OF WP(C) 18169/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE RENTAL AGREEMENT DATED
30/07/2021.
Exhibit P2 TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2(A) TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2(B) TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF FORM GST INS 03, DATED
03/08/2021 PROHIBITORY ORDER ISSUED BY THE
2ND RESPONDENT.
Exhibit P3(A) TRUE COPY OF FORM GST INS 03, DATED
03/08/2021 PROHIBITORY ORDER ISSUED BY THE
2ND RESPONDENT.
Exhibit P3(B) TRUE COPY OF FORM GST INS 03, DATED
03/08/2021 PROHIBITORY ORDER ISSUED BY THE
2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE LETTER DATED 10/08/2021. Exhibit P4(A) TRUE COPY OF THE LETTER DATED 10/08/2021. Exhibit P4(B) TRUE COPY OF THE LETTER DATED 10/08/2021. Exhibit P4(C) TRUE COPY OF THE LETTER DATED 10/08/2021. Exhibit P4(D) TRUE COPY OF THE LETTER DATED 20/08/2021. Exhibit P4(E) TRUE COPY OF THE LETTER DATED 20/08/2021.
Exhibit P5 TRUE COPY OF THE COMMUNICATION DATED
18/08/2021.
Exhibit P5(A) TRUE COPY OF THE COMMUNICATION DATED
18/08/2021.
Exhibit P6 TRUE COPY OF THE SALE INVOICES DATED
02/08/2021 AND 05/08/2021.
Exhibit P7 TRUE COPY OF THE INTERIM ORDER DATED
26/08/2021 IN WPC NO.17280/2021.
Exhibit P8 TRUE COPY OF THE NOTICES DATED 25/08/2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit P8(A) TRUE COPY OF THE NOTICES DATED 25/08/2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit P8(B) TRUE COPY OF THE NOTICES DATED 25/08/2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit P9 TRUE COPY OF THE NOTIFICATION NO. 29/1988-
CENTRAL EXCISE (N.T.) DATED 21/10/1988.
Exhibit P14 TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020-
21 [DIN32042030000191] DATED 03-04-2023 Exhibit P14(a) TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020-
21 [DIN320420230000201] DATED 03-04-2023 Exhibit P14(b) TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020-
21 [DIN320420230000271] DATED 03-04-2023 APPENDIX OF WA 1728/2021 RESPONDENT ANNEXURES Annexure R1(F) True copy of the complaint dated 14-09-2021 to the Director General of police ,Kerala Annexure R1(A) True copy of the letter dated 23-12-2021 send by the respondent to the 1st Appellant Annexure R1(B) True copy of the notice no.IBK/A1/INT-
07/2020-21 dated 06-09-2021 issued by the 1st appellant to the Respondent Annexure R1(D) True copy of the notice NO.IBK/A1/INT-
07/2020-21 dated 29-01-2022 Annexure R1(E) True copy of the request letter send by the respondent to the 1st appellant dated 21-02-
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