Tayab Zainulabdin vs Assistant State Tax Officer on 12 November, 2018

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Kerala High Court

Tayab Zainulabdin vs Assistant State Tax Officer on 12 November, 2018

Bench: Dama Seshadri Naidu

          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                             PRESENT

      THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

  MONDAY ,THE 12TH DAY OF NOVEMBER 2018 / 21ST KARTHIKA,
                           1940

                   WP(C).No. 36685 of 2018


PETITIONER/S:

             TAYAB ZAINULABDIN,
             SUPERSALES, SREEVALSAM SHOPPING COMPLEX,
             TEMPLE BYE PASS ROAD, THODUPUZHA.

             BY ADV. SRI.N.MURALEEDHARAN NAIR



RESPONDENT/S:

             ASSISTANT STATE TAX OFFICER
             SURVEILLANCE SQUAD NO.11, STATE GST DEPT,
             KOLLAM 691002.



OTHER PRESENT:
            DR THUSHARA JAMES GP


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12.11.2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:



                           JUDGMENT

The petitioner, a registered dealer under the Kerala Goods and Services Tax Act, faced with Exts.P5 and P6 notices under Sections -2- W.P.(C). No. 36685 of 2018 129(3) and 129(1) of the SGST Act, sought the following reliefs:

"(i) issue a writ of certiorari, or any other appropriate writ, order or quashing Exts.P5 to P7 notices of the respondent;

(ii) issue a writ of mandamus or other appropriate writ, order or direction directing the respondent to release the goods to the petitioner without collecting any security under section 129(1)(c) and Exts.P5 to P7."

2. 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 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".

Thus the writ petition is disposed of.

Sd/-

DAMA SESHADRI NAIDU JUDGE das 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018 -3- W.P.(C). No. 36685 of 2018 APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE DELIVERY CHALAN NO.2 DATED 1.10.2018.

EXHIBIT P2 TRUE COPY OF THE DELIVERY CHALAN NO.4 DATED 6.11.2018.

EXHIBIT P3 TRUE COPY OF THE E-WAY BILL DATED 6.11.2018.

EXHIBIT P4 TRUE COPY OF THE TRADING ACCOUNT FOR THE PERIOD 1.10.2018 TO 6.11.2018. EXHIBIT P5 TRUE COPY OF THE NOTICE UNDER SECTION 129(3) OF THE CGST ACT DATED 7.11.2018.

EXHIBIT P6 TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CGST ACT DATED 7.11.2018.

EXHIBIT P7 TRUE COPY OF THE FORM GST MOV-02 DATED 7.11.2018.

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