Falcon Enterprises v. State of Gujarat & Ors
[Citation -2021-LL-0601-17]

Citation 2021-LL-0601-17
Appellant Name Falcon Enterprises
Respondent Name State of Gujarat & Ors.
Relevant Act CGST
Date of Order 01/06/2021
Judgment View Judgment
Keyword Tags goods and services tax • order of confiscation • demand of tax • seized goods • penalty • alternative remedy

1 ITEM NO.6 Court 7 (Video Conferencing) SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).6923/2021 (Arising out of impugned final judgment and order dated 05-02-2021 in SCA No.2094/2021 passed by High Court Of Gujarat At Ahmedabad) M/S FALCON ENTERPRISES Petitioner(s) VERSUS STATE OF GUJARAT & ORS. Respondent(s) (IA No.61288/2021-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.61289/2021-EXEMPTION FROM FILING O.T. and IA No.61290/2021-APPLICATION FOR EXEMPTION FROM FILING ORIGINAL VAKALATNAMA/OTHER DOCUMENT ) Date : 01-06-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Ms. Meenakshi Arora, Sr. Adv. Mr. Binay Kumar, Adv Mr. Pankaj Singh, Adv Ms. Ranjana Singh, Adv Mr. Keshav Ranjan, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Being aggrieved by order of confiscation of Goods and Demand of Tax, Fine and Penalty dated 31.8.2020 passed by Signature Not Verified Government of Gujarat, State Tax Department, petitioner Digitally signed by GEETA AHUJA Date: 2021.06.02 16:56:32 IST Reason: filed writ petition which was not entertained on ground that order which was passed under Section 130 of 2 Central Goods and Services Tax Act, 2017 ( CGST Act ) is appealable under Section 107 of CGST Act. Ms. Meenakshi Arora, learned senior counsel appearing for petitioner relies upon Rule 141 which proves that seized goods may be released if taxable person pays amount equivalent to market price of such goods or things or amount of tax, interest and penalty that is or may become payable by taxable person, whichever is lower. Section 107(6) provides that appeal shall not be entertained unless appellant pays amount of tax, interest, fine, fee and penalty arising out of impugned order in full, as is admitted by him, and sum equivalent to 10% of remaining amount of tax in dispute arising out of said order. She contends that appeal under Section 107 of CGST Act is not efficacious remedy. Section 107 of CGST Act provides that appeal lies against any decision or order passed by adjudicating authority. petitioner is at liberty to raise all issues before appellate authority. With above observation, special leave petition is disposed of. Pending application(s), if any, shall also stand disposed of. (GEETA AHUJA) (ANAND PRAKASH) COURT MASTER COURT MASTER Falcon Enterprises v. State of Gujarat & Or
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