FAWAS ASSOCIATED AGENCIES Vs. ASSISTANT STATE TAX OFFICER

JUDGEMENT

(1.) The sole question involved in this case is whether Ext.P4 dated 28.09.2018 demanding tax and penalty from the petitioner on account of detention of the vehicle and the goods can be construed to be an adjudication order as per the provisions of Section 129(5) of the CGST Act 2017 and Kerala State GST Act, 2017 (for short, 'the Act') or not. In order to answer the aforementioned question the facts in brief are factualised as under:

(2.) Learned counsel for the petitioner submits that considering the notice and particularly the opening line of the same to be as an order, the petitioner preferred an appeal under Section 107 of the aforementioned Act, where the limitation is three months, but condonable is only one month. That appeal is dismissed vide Ext.P8 dated 14.08.2019 received on 13.11.2019 as the notice was not appealable. Ext.P9 adjudication order dated 21.11.2018 was passed, pending the appeal and therefore, is not maintainable.

(3.) Learned counsel appearing on behalf of the State submits that appeal could have been filed only against Ext.P9 and not against Ext.P4.