M/s.KSM Construction Private Limited v. The Assistant Commissioner (ST)
Case at a glance
Outcome
Disposed of
This Writ Petition stands disposed of with the above observations
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 77. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 28.08.2024 Index : Yes/NoInternet : Yes/NoSpeaking Order/Non-Speaking OrderNeutral Citation : Yes/NoarbC.SARAVANAN, J.arb3/4 https://www.mhc.tn.gov.in/judis W.P.No.2614 of 2022 To1.The Assistant Commissioner (ST), Adjudication, Intelligence-I, Chennai – 600 006.2.The…
Judgment
W.P.No.2614 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 28.08.2024 CORAM :THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.2614 of 2022 and W.M.P.No.2764 of 2022M/s.KSM Construction Private Limited, Represented by its Director K.Subramani... Petitioner Vs.
The Assistant Commissioner (ST), Adjudication, Intelligence-I, Chennai – 600 006.
The Indian Oil Corporation Limited, CPCL Manali-Chennai RC Office, Chennai – 600 068.... RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the first respondent passed in FORM GST MOV-06 Order of Detention dated 01.02.2022 and quash the same and further direct the first respondent to release the consignment at once as the detention of the consignment is illegal and arbitrary and in the facts and circumstances of the case if any penalty payable as demanded in the impugned notice the same shall 1/4 https://www.mhc.tn.gov.in/judis W.P.No.2614 of 2022 be recovered from the second respondent. For Petitioner : Mr.N.Murali For Respondents : For R1: Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDERThis writ petition is of the year 2022.2. The petitioner has paid the disputed penalty on 18.02.2022. Pursuant to the payment of the aforesaid amount, the Release Order in Form GST MOV-05 dated 21.02.2022 has also been issued.
The petitioner seeks leave of the Court to challenge the same in the manner known to law before the Appellate Authority under Section 107 of the respective GST Acts.
It is submitted that the first respondent has to issue Form GST MOV-09 to the petitioner to file a statutory appeal.
Therefore, first respondent is directed to serve the same to the petitioner within a period of thirty days from the date of receipt of a copy of this 2/4 https://www.mhc.tn.gov.in/judis W.P.No.2614 of 2022 order. Thereafter, the petitioner shall file a statutory appeal before the Appellate Authority under Section 107 of the respective GST Acts within a period of thirty days thereafter.
If such an appeal is filed before the Appellate Authority, the Appellate Authority shall consider the appeal of the petitioner on merits and dispose the same in accordance with law within a period of thirty days from the date of receipt of such appeal.
Operative part
This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 28.08.2024 Index : Yes/NoInternet : Yes/NoSpeaking Order/Non-Speaking OrderNeutral Citation : Yes/NoarbC.SARAVANAN, J.arb3/4 https://www.mhc.tn.gov.in/judis W.P.No.2614 of 2022 To1.The Assistant Commissioner (ST), Adjudication, Intelligence-I, Chennai – 600 006.2.The Indian Oil Corporation Limited, CPCL Manali-Chennai RC Office, Chennai – 600 068.W.P.No.2614 of 2022 and W.M.P.No.2764 of 2022 28.08.2024 4/4
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: This Writ Petition stands disposed of with the above observations
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.