Kerala High Court
M/S Ascics Trading Company vs The Assistant State Tax Officer on 25 September, 2017
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 4TH DAY OF OCTOBER 2017/12TH ASWINA, 1939
WP(C).No. 31328 of 2017 (M)
----------------------------
PETITIONER(S):
-------------
M/S ASCICS TRADING COMPANY,
VII/284B, MUKALEL BUILDING,
ROCKWELL ROAD, PALLIAMKARA,
KALAMASSERY,ERNAKULAM-683 503,
REPRESENTED BY ITS PARTNER, ASHAD M.
BY ADVS.SRI.K.J.ABRAHAM
SRI.NIKHIL JOHN
RESPONDENT(S):
--------------
1. THE ASSISTANT STATE TAX OFFICER,
SQUAD NO.I, DEPARTMENT OF STATE
GOODS AND SERVICE TAX,
MATTANCHERY AT MINI CIVIL STATION,
ALUVA-683 101.
2. THE STATE OF KERALA,
DEPARTMENT OF TAXES,
THIRUVANANTHAPURAM-695 001,
REPRESENTED BY ITS SECRETARY.
BY SPL. GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 04-10-2017, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
EL
WP(C).No. 31328 of 2017 (M)
----------------------------
APPENDIX
PETITIONER(S)' EXHIBITS
-----------------------
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
GENERATED FROM THE OFFICIAL PORTAL OF THE
GOODS AND SERVICE TAX FORM GST REG-06
GENERATED DATED 25.09.2017.
EXHIBIT P2 TRUE COPY OF TAX INVOICE NO.9 DATED
21.09.2017.
EXHIBIT P3 TRUE COPY OF THE FORM 402 NO.40020322179
DATED 21.09.2017.
EXHIBIT P4 TRUE COPY OF THE LR NO.11355 DATED
21.09.2017.
EXHIBIT P5 TRUE COPY OF THE NOTICE NO.02/GST/2017-18
DATED 26.09.2017.
RESPONDENT(S)' EXHIBITS
-----------------------
NIL
TRUE COPY
P.S. TO JUDGE
EL
A.K.JAYASANKARAN NAMBIAR, J.
===========================================
W.P.(C). No. 31328 of 2017
=====================================================
Dated this the 4th day of October, 2017
JUDGMENT
It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated 28.09.2017, the goods belonging to the petitioner, as also the vehicle carrying the goods, were released on a production of the interim order before the respondent.
2. I have heard the learned counsel for the petitioner as also the learned Special Government Pleader for the respondents.
3. To a pointed query as to the power of the State Government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention in Ext.P5 notice impugned in the writ petition, the learned Government Pleader would take me through the provisions of the IGST Act, CGST Act and SGST Act and in particular, the provisions of Section 4 and Section 20 of the IGST Act and Section 6 of the CGST Act read with Rule 138 of the CGST Rules as amended by notification No.27/2017 - Central Tax for the purposes of pointing out that, although the power to -2- W.P.(C). No. 31328 of 2017 prescribe the documents that are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances, and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the writ petition by making the interim order absolute.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das/ 04.10.2017