Seizure order imposing tax & penalty was appealable order under GST: HC

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Seizure order imposing tax & penalty was appealable order under GST: HC

Vera Display & Storage Products (P.) Ltd. v. State Tax Officer (Intelligence), Ernakulam – [2019] 110 99 (Kerala)

  The Competent Authority seized the goods of the assessee under transport vide an order and imposed the tax and penalty. Subsequently, such goods were released on furnishing the bank guarantee by the assessee. The assessee filed a writ petition challenging the order passed by the Competent Authority.

  The Single Judge of the High Court dismissed the writ petition without making any observation on the merits and giving the assessee an option to challenge the order before the Appellate Authority on all grounds available. The assessee filed a writ appeal before High Court of Kerala contending that the Single judge should have considered the writ petition on the merits of the said order as the order did not provide opportunity of personal hearing to the assessee.

  The Honorable Court held that the ground raised by the assessee will be available to it before the Appellate Authority while challenging the said order and the Court would not interfere on that ground. The writ appeal was disposed of with liberty to the assessee to raise the issue before the Appellate Authority. It further directed to keep in abeyance encashment of the bank guarantee until the disposal of the appeal, against the order passed by the Competent Authority within a period of one month.

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