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ABDURAHIM vs. THE ASSISTANT STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Harisankar V. Menon
M.krishnakumar
Res. Counsel
M.m.jasmin

Petitioner / Applicant

ABDURAHIM

Respondent THE ASSISTANT STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Jan 3, 2022
Order No.

WP(C) NO. 26158 OF 2021

Citation

2022(1) TAXREPLY 4965

Original Order
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ORDER

Petitioner challenges the proceedings initiated under Section 130 of the Central Goods and Service Tax Act, 2017 (for short 'the Act'). Exts.P3, P3 (a) and P3 (c) are the proceedings initiated by the 1 st respondent under Section 129 of the CGST Act. Thereafter, by Ext.P4, notice under MOV 10 was issued to the petitioner, intiating confiscation proceedings under Section 130 of the Act. 2. After filing of this writ petition, this Court had, by order dated 23.11.2021, granted liberty to the petitioner to appear before the proper officer, pursuant to the notice under MOV 04. It was submitted by the learned Government Pleader on 16.12.2021 that pursuant to the hearing conducted as directed by this Court, a final order was issued on 13.12.2021. 3. Learned Counsel for the petitioner Sri. Harisankar V Menon submitted that even though final orders were issued pursuant to the hearing, a copy of the said order has not yet been served on the petitioner. 4. Smt.M.M.Jasmine, ....

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