Kerala High Court
M/S.M.M.Abdul Hameed And Sons vs The Asst. State Tax Officer on 3 December, 2020
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
THURSDAY, THE 03RD DAY OF DECEMBER 2020 / 12TH AGRAHAYANA, 1942
WP(C).No.26891 OF 2020(J)
PETITIONER:
M/S.M.M.ABDUL HAMEED AND SONS
HAMEED ESTATE, ASOKAPURAM, ALUVA - 683101, REPRESENTED
BY ITS PARTNER AMEEN MOHAMMED.
BY ADVS.
SRI.P.N.DAMODARAN NAMBOODIRI
SHRI. HRITHWIK D. NAMBOOTHIRI
RESPONDENTS:
1 THE ASST. STATE TAX OFFICER
SQUAD NO.II, STATE GST DEPARTMENT, ERNAKULAM - 682015.
2 THE STATE TAX OFFICER,
SQUAD NO.II, STATE GST DEPARTMENT, ERNAKULAM - 682015.
3 THE DEPUTY COMMISSIONER(INT)
STATE GST DEPARTMENT, ERNAKULAM - 682015.
BY GOVERNMENT PLEADER DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26891 OF 2020(J) 2
JUDGMENT
The petitioner has approached this Court aggrieved by a detention notice served in connection with the transportation of goods at his instance. Ext.P8 is the detention notice in Form GST MOV -7 and a perusal of the said notice indicates that the respondents have found that the invoice that accompanied the transportation of the goods did not contain any date thereon, and moreover, while the shipping date was shown as 15.11.2020, the date shown in the e-way bill was 25.11.2020. It was also noticed that Part-B of the e-way bill was not updated with the relevant railway RR number. Taking note of the said findings, I am of the view that the detention cannot be said to be unjustified.
Taking note of the submission of the learned counsel for the petitioner, however, I permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P8 notice. The learned Government Pleader shall communicate the gist of this judgment to the respondents to enable the petitioner to facilitate an expeditious clearance of the goods and the vehicle on the conditions mentioned above. The respondent shall thereafter proceed to pass the adjudication order under Section 129(3).
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/03.12.2020 WP(C).No.26891 OF 2020(J) 3 APPENDIX PETITIONERS EXHIBITS EXHIBIT P1 TRUE COPY OF THE INVOICE NO.100 DATED 15.11.2020 AMOUNTED TO RS.26,40,235/- ISSUED TO THE PETITIONER FROM M/S.RT ESSENTIAL OILS, VIZIANAGARAM, ANDRA PRADESH EXHIBIT P2 TRUE COPY OF THE E-WAY BILL NO.111273132106 DATED 25.11.2020 GENERATED BY THE CONSIGNOR EXHIBIT P3 TRUE COPY OF THE RAILWAY RECEIPT NO.AA0948018 DATED 27.11.2020 EXHIBIT P4 TRUE COPY OF THE FORM GST MOV-01 NOTICE DATED 28.11.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P5 TRUE COPY OF THE FORM GST MOV-02 NO.OR/GST/VII/86/20-21 DATED 28.11.2020 ORDER FOR PHYSICAL VERIFICATION ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P6 TRUE COPY OF THE FORM GST MOV-04 NOTICE FOR PHYSICAL VERIFICATION REPORT DATED 28.11.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P7 TRUE COPY OF THE FORM GST MOV-06 ORDER OF DETENTION U/S.129(1) OF THE CGST ACT, 2017 DATED 28.11.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P8 TRUE COPY OF THE FORM GST MOV-07 NOTICE FOR TAX AND PENALTY U/S.129(3) OF THE CGST ACT, 2017 DATED 28.11.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P9 TRUE COPY OF THE LETTER DATED 30.11.2020 FROM THE CONSIGNOR ADDRESSED TO 1ST RESPONDENT.
RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE