Kerala High Court
M/S.Malabar Steel Industries vs The Asst. State Tax Officer on 11 October, 2018
Author: Dama Seshadri Naidu
Bench: Dama Seshadri Naidu
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 11TH DAY OF OCTOBER 2018 / 19TH ASWINA, 1940
WP(C).No. 33178 of 2018
PETITIONER:
M/S.MALABAR STEEL INDUSTRIES
VELUR CHUNGAM, VELUR, THRISSUR - 680 601, REPRESENTED
BY ITS PARTNER, ABDUL RASAK M.K
BY ADVS.
SRI.SANTHOSH P.ABRAHAM
SMT.S.K.DEVI
RESPONDENT:
THE ASST. STATE TAX OFFICER
STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.IV,
MATTANCHERY-CAMP AT KARUKUTTY - 683 576.
OTHER PRESENT:
GP. DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
The petitioner, a dealer under the CSGST Act, sold goods as seen from Ext.P1 invoice. The vehicle and the goods were detained because the validity of the Ext.P2 e-way bill expired WP(C).No. 33178 of 2018 2 and the invoice number was allegedly manipulated. Aggrieved, the petitioner filed this writ petition.
2. In the writ petition, the petitioner sought the following reliefs:
"(i) To issue a writ of certiorari to quash Ext.P3, P3(A) and Ext.P5 notices and P4 order issued by the respondent u/s 129 (1) of the CGST and SGST Act.
(ii) To grant such other relief as this Hon'ble Court may deem fit and proper to grant in the 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 WP(C).No. 33178 of 2018 3 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE INVOICE NO.168 DATED 6.10.18.
EXHIBIT P2 TRUE COPY OF THE E-WAY BILL NO.561059472904 DATED 6.10.2018.
EXHIBIT P3 TRUE COPY OF THE GST MOV-I(OR GST 42/18-19) DATED 8.10.2018 ISSUED BY THE RESPONDENT.
EXHIBIT P3 A TRUE COPY OF FORM MOV-02 DATED 8.10.2018 ISSUED BY THE RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE ORDER OF DETENTION IN FORM GST MOV-06 DATED 8.10.2018.
EXHIBIT P5 TRUE COPY OF THE NOTICE U/S 129(3) IN FORM GST MOV-07 DATED 8.10.2018.
RESPONDENT'S EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD