Kerala High Court
V.V. Mohammed Rafi vs State Of Kerala on 23 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
TUESDAY,THE 23RD DAY OF OCTOBER 2018 / 1ST KARTHIKA, 1940
WP(C).No. 34278 of 2018
PETITIONER:
V.V. MOHAMMED RAFI
AGED 60 YEARS
M/S SAFWA TRADERS,MPIV/384F,IRITTI PERAVOOR
ROAD,KAKKAYANGAD,KERALA, 670673
BY ADVS.
SRI.C.A.SADASIVAN
SMT.P.S.SETHULEKSHMY
SRI.C.A.SADASIVAN
SRI.C.V.SASI
SRI.JOY P.JOSE
SRI.K.JAYAMOHANAN PILLAI
SRI.K.N.KRISHNAN NAMBOOTHIRI
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE SECRETARY (TAXES),GOVERNMENT
SECRETARIAT,THIRUVANANTHAPURAM 695001
2 COMMERCIAL TAX OFFICER
STATE GOODS SERVICE TAX KOOTHUPARAMBA, KANNUR (DIST),
PIN-670643.
3 THE ASST.STATE TAX OFFICER
SQUARD NO.IV, STATE GOODS SERVICE TAX DEPARTMENT,
KASARGODU, PIN-671121.
4 THE INSPECTING ASST.COMMISIONER(INT)
STATE GOOD SERVICE TAX DEPARTMENT, KASARAGODU, PIN-
671121.
OTHER PRESENT:
GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 34278 of 2018 2
JUDGMENT
The petitioner is a registered dealer under the State Goods & Service Tax Act. Because of what is said to be an inadvertent mistake in the tax invoice the 3rd respondent suspected that there is evasion of tax. That apart, the vehicle number also was typed mistakenly in the e-way bill. The vehicle and the goods detained, the petitioner has filed this writ petition.
2. In the writ petition, the petitioner sought the following reliefs:
"(i) Call for the records of the case leading to Ext.P4 & P5 notices demanding tax and penalty issued u/s.129(1) and Sec.20 of CGST and IGST Act 2017 and quash the same by issue of appropriate writ order or direction.
(ii) Issue a writ of certiorari or any other writ, order or direction quashing Ext.P5 penalty notice which has violated provision Sec.129(1)(b) of the SGST Act 2017.
(iii) Issue a writ of mandamus or any other appropriate writ direction or order in the nature of writ directing the 3rd respondent to release the detained goods and vehicle, without collecting any tax or penalty since the WP(C).No. 34278 of 2018 3 notices issued are in violation of the provisions of the relevant Acts to the petitioner."
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 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. 34278 of 2018 4 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF THE REGISTRATION CERTIFICATE ISSUED BY 2ND RESPONDENT DT.17/07/2018.
EXHIBIT P2 TRUE COPY OF TAX INVOICE NO.015 DT.13/10/2018 ISSUED BY KWALITY GINERS, SORAB EXHIBIT P3 TRUE COPY OF E-WAY BILL NO.181074335538 13/10/2018.
EXHIBIT P4 TRUE COPY OF THE NOTICE IN FORM GST MOV 06 DT.14/10/2018 ISSUED BY 3RD RESPONDENT. EXHIBIT P5 TRUE COPY OF THE NOTICE IN FORM GST MOV 07 DT.14/10/2018 ISSUED BY 3RD RESPNT WITH STATEMENT.
EXHIBIT P6 TRUE COPY OF REPLY FILED BY PETITIONER TO SHOWCAUSE NOTICE DT.16/10/2018.
RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD