Kerala High Court
Bosch Limited vs The Assistant State Tax Officer on 7 November, 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
WEDNESDAY,THE 07TH DAY OF NOVEMBER 2018 / 16TH KARTHIKA,
1940
WP(C).No. 36045 of 2018
PETITIONER/S:
BOSCH LIMITED
DOOR NO. II/178 A2, NEAR PATTUPURAYKAL TEMPLE,
ELOOR VILLAGE, PIN 683501, ERNAKULAM DISTRICT,
REPRESENTED BY MR. HARIPRASAD V- AUTHORISED
SIGNATORY, COMMERCIAL MANAGER
BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES
RESPONDENT/S:
1 THE ASSISTANT STATE TAX OFFICER
SQUAD NO. 12, STATE GOODS AND SERVICES TAX
DEPARTMENT, KOLLAM 691002
2 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695001.
3 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, ROOM NO.46,
NORTH BLOCK, NEW DELHI-110001.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
07.11.2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
-2-
W.P.(C). No. 36045 of 2018
JUDGMENT
The petitioner, a registered dealer under the Kerala Goods and Services Tax Act, supplied material to Kollam, as seen from Exts.P2 to P5 invoices. Ext.P6 consignment note, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained under Section 129(1) of the SGST Act, the petitioner filed this writ petition.
2. In the writ petition, the petitioner sought the following reliefs:
(i) to declare Rule 140 of the CGST/SGST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty payable as a mandatory condition for the release of the goods detained under section 12993) of the Act as violative of Article 301 of the Constitution;
(ii) issue a writ of certiorari, or any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext.P9 order and Ext.10 notice and after scrutinizing the same, to strike down and quash them;
(iii) issue a writ of mandamus or other appropriate writ, orders or directions directing the First Respondent to refrain from proceeding further under -3- W.P.(C). No. 36045 of 2018 section 129 of the Act based on Ext.P9 and P10;
(iv) Issue a writ of mandamus or other appropriate writ, orders or directions, directing the First Respondent to release the goods to the petitioner without collecting any security under S.129(1)(c).
3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 dealt with an identical issue.
Applying the ratio of that judgment, I direct that 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 das 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018 -4- W.P.(C). No. 36045 of 2018 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE PHOTOCOPY OF THE GST REGISTRATION CERTIFICATE BEARING NO.32AAACM9840PIZ2 IN FORM GST REG-06 OF THE PETITIONER.
EXHIBIT P2 TRUE PHOTOCOPY OF THE GST TAX INVOICE NO.000183214653 DATED 17.10.2008 FOR RS.17,294.96, ISSUED BY THE PETITIONER.
EXHIBIT P3 TRUE PHOTOCOPY OF THE GST TAX INVOICE NO.000183214654 DATED 17.10.2008 FOR RS.42,235.33,ISSUED BY THE PETITIONER.
EXHIBIT P4 TRUE PHOTOCOPY OF THE GST TAX INVOICE NO.000183214655 DATED 17.10.2008 FOR RS.1,344.17, ISSUED BY THE PETITIONER.
EXHIBIT P5 TRUE PHOTOCOPY OF THE GST TAX INVOICE NO.000183214656 DATED 17.10.2008 FOR RS.2,869.76, ISSUED BY THE PETITIONER.
EXHIBIT P6 TRUE PHOTOCOPY OF THE CONSIGNMENT NOTE NO.5400583 DATED 17.10.2018, OF PICK DEL EXPRESS CARGO, COCHIN.
EXHIBIT P7 TRUE PHOTOCOPY OF THE PHYSICAL VERIFICATION ORDER IN GST MOV-02 DATED 22.10.2018, ISSUED BY THE FIRST RESPONDENT.
EXHIBIT P8 TRUE PHOTOCOPY OF THE PHYSICAL VERIFICATION REPORT IN FORM GST MOV-04 DATED 22.10.2018, ISSUED BY THE FIRST RESPONDENT.
EXHIBIT P9 TRUE PHOTOCOPY OF THE ORDER OF DETENTION AND NOTICE IN FORM GST MOV-6 DATED 22.10.2018, ISSUED BY THE FIRST RESPONDENT.
-5-W.P.(C). No. 36045 of 2018 EXHIBIT P10 TRUE PHOTOCOPY OF THE NOTICE IN FORM GST MOV-07 DATED 22.10.2018, ISSUED BY THE FIRST RESPONDENT.