Kabeer Babu vs State Of Kerala on 26 September, 2018

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Kerala High Court

Kabeer Babu vs State Of Kerala on 26 September, 2018

Bench: Dama Seshadri Naidu

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

               THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

      WEDNESDAY,THE 26TH DAY OF SEPTEMBER 2018 / 4TH ASWINA, 1940

                           WP(C).No. 31240 of 2018



PETITIONER:


                KABEER BABU
                AGED 49 YEARS
                S/O HAMSA,
                PULIKKADAN HOUSE,
                CHETHALLUR,
                PROPRIETOR,
                HI-WOOD TIMBER,
                POOVATHANI, CHETHALLUR P.O,
                MANNARKKAD,
                PALAKKAD DISTRICT

                BY ADVS.
                SRI.K.MOHANAKANNAN
                SMT.A.R.PRAVITHA



RESPONDENTS:
       1        STATE OF KERALA
                REPRESENTED BY SECRETARY TO GOVERNMENT,
                TAXES DEPARTMENT, SECRETARIATE,
                THIRUVANANTHAPURAM-695001

      2         THE ASSISTANT STATE TAX OFFICER
                SURVEILLANCE SQUAD NO.11, THOLPETTI/BAVELI, WAYANAD
                DISTRICT-670646.



OTHER PRESENT:
              DR THUSHARA JAMES GP


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No. 31240 of 2018                           2


                                           JUDGMENT

The petitioner, engaged in purchase and sale of timber, transported timber logs from Kerala to Karnataka, as seen from Ext.P4 invoice. Ext.P6 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition.

2. In the writ petition, the petitioner sought the following reliefs:

"(i)To issue a Writ of certiorari or any other appropriate writ or order or direction calling for the records leading to Ext.P7 and quash the same;

(ii) To issue a Writ of mandamus or any other appropriate writ or order or direction directing the 2nd respondent to release the vehicle bearing registration No.KA 21-9394 to the petitioner forthwith;

(iii) To grant such other and further reliefs as are just, proper and necessary in the facts and circumstances of the case.".

3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 dealt with an identical issue.

4. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicle on his "furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules".

With the above direction I dispose of the writ petition.

Sd/-

DAMA SESHADRI NAIDU, JUDGE 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018 WP(C).No. 31240 of 2018 3 APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE ISSUED BY THE GOVERNMENT OF INDIA DATED 14/06/2018.

EXHIBIT P2 TRUE COPY OF THE ORDER OF REGISTRATION DATED 13/06/2018 ISSUED BY THE FOREST DEPARTMENT.

EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION UNDER THE KARNATAKA FOREST RULES DATED 28/06/2018.

EXHIBIT P4 TRUE COPY OF THE INVOICE DATED 19/09/2018.

EXHIBIT P5 TRUE COPY FO THE PASS ISSUED BY THE FOREST DEPARTMENT DATED 19/09/2018.

EXHIBIT P6 TRUE COPY OF THE E-WAY BILL DATED 19/09/2018.

EXHIBIT P7 TRUE COPY OF THE PROCEEDING OF THE 2ND RESPONDENT DATED 20/09/2018 WITH ANNEXURES.

RESPONDENTS' EXHIBITS

NIL

// TRUE COPY //                    P.A. TO JUDGE


SD

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