Kerala High Court
Mondelez India Foods Private Limited vs The Asst.State Tax Officer on 2 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
FRIDAY,THE 02ND DAY OF NOVEMBER 2018 / 11TH KARTHIKA, 1940
WP(C).No. 35903 of 2018
PETITIONER:
MONDELEZ INDIA FOODS PRIVATE LIMITED
C/O DEIEX CARGO IND.PVT.LTD.SF NO.226/2B2
IRUGUR TO CHINAYAMPALAYAM ROAD,
TAMIL NADU BRANCH AT BUILDING NO.II/530-C
NADAKKAL ESTATE, KARIPARAMBU
VANIYAKKAD, MANNAMP.O. N.PARUR,
ERNAKULAM REPRESENTED BY ITS
AUTHORISED SIGNATORY, SAJIKUMAR V.N
BY ADVS.
SMT.S.K.DEVI
SRI.SANTHOSH P.ABRAHAM
RESPONDENT:
THE ASST.STATE TAX OFFICER
SQUAD NO. V, STATE GST DEPARTMENT
PALAKKAD, KERALA 678 001.
OTHER PRESENT:
GP. SMT. M.M. JASMINE.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 35903 of 2018 2
JUDGMENT
The petitioner, a private limited company, sent goods to its six distributors in Palakkad District, as seen from Exts.P1 to P1(e) invoices and Exts.P2 to P2(e) e-way bills. The vehicle and the goods were detained because, by then, the e-way bills expired. Aggrieved, the petitioner filed this writ petition.
2. In the writ petition, the petitioner sought the following reliefs:
"(i) To issue a writ of mandamus or any other appropriate writ order or direction to the respondent to release the goods detained under Ext.P4 order.
(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 has 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 its "furnishing Bank Guarantee for tax and penalty found due and a bond for the value of 1 Judgment dated 6.8.18 in W.A.No.1640/2018 WP(C).No. 35903 of 2018 3 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. 35903 of 2018 4 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF INVOICE NO.518917710870 DATED 26.10.2018 EXHIBIT P1 A TRUE COPY OF INVOICE NO.518917710878 DATED 26.10.2018 EXHIBIT P1 B TRUE COPY OF INVOICE NO.518917710886 DATED 26.10.2018 EXHIBIT P1 C TRUE COPY OF INVOICE NO.518917710887 DATED 26.10.2018 EXHIBIT P1 D TRUE COPY OF INVOICE NO.518917710909 DATED 26.10.2018 EXHIBIT P1 E TRUE COPY OF INVOICE NO.518917710910 DATED 26.10.2018 EXHIBIT P2 TRUE COPY OF E-WAY BILL NO 591063872256 DATED 27.10.2018 EXHIBIT P2 A TRUE COPY OF E-WAY BILL NO 561063872257 DATED 27.10.2018 EXHIBIT P2 B TRUE COPY OF E-WAY BILL NO 591063872258 DATED 27.10.2018 EXHIBIT P2 C TRUE COPY OF E-WAY BILL NO 501063872259 DATED 27.10.2018 WP(C).No. 35903 of 2018 5 EXHIBIT P2 D TRUE COPY OF E-WAY BILL NO 501063872262 DATED 27.10.2018 EXHIBIT P2 E TRUE COPY OF E-WAY BILL NO 591063872263 DATED 27.10.2018 EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-1 (VC/V/61/2018-19 DATED 29.10.2018 EXHIBIT P4 TRUE COPY OF THE FROM GST MOV-06 NO VC/V/61/2018-19 DATED 29.10.2018 EXHIBIT P5 TRUE COPY OF THE GST MOV/7 NO.VC/V/61/2018-19 DATED 29.10.2018 RESPONDENTS' EXHIBITS - NIL // TRUE COPY // P.A. TO JUDGE SD