Kerala High Court
M/S.Hydrolic Corporation Kerala vs The Asst. State Tax Officer on 11 August, 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
TUESDAY, THE 11TH DAY OF AUGUST 2020/20TH SRAVANA, 1942
W.P(C).No.16384 OF 2020
PETITIONER:
M/S.HYDROLIC CORPORATION KERALA,
AYATH BUILDING, 1/46-7, COLONYPADY,
ERUMATHALA, ALUVA, ERNAKULAM DISTRICT,
PIN - 683112, REP. BY IT'S PROPRIETOR
IMRAN HUSSAIN.
BY ADVS.SRI.K.DILIP
SRI.P.RAFTHAS
RESPONDENTS:
1 THE ASST. STATE TAX OFFICER
24 * 7 MOBILE SQUAD @ THAMARASSERY, STATE GST
DEPARTMENT, KOZHIKODE - 673 001.
2 THE COMMISSIONER OF STATE GST, TAX TOWERS,
KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002.
3 PRANAR OILS AND CHEMICALS INDIA LTD.,
GSTIN 33AAD CP501 9N1ZB, SHOP NO.2, PMS MANSION,
154/428, 7TH STREET EXTENSION, GANDHIPURAM,
TAMILNADU - 641012, REP. BY ITS MANAGING DIRECTOR.
BY SRI.PAUL ABRAHAM VAKKANAL, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11.08.2020, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C).No.16384/2020 :: 2 ::
JUDGMENT
The petitioner has approached this Court aggrieved by Ext.P4 notice issued to him under Section 129 of the GST Act. On a perusal of the detention notice, it is seen that the detention of the vehicle and the goods was on the finding that the goods on inspection were found to be different from those that were covered by the invoice and transportation documents. On a consideration of the reasons shown in Ext.P4, I am of the prima facie view that the detention cannot be said to be unjustified.
2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.
The learned counsel for the petitioner seeks permission to clear the goods on furnishing a bank guarantee to cover the amounts demanded in Ext.P4. Taking note of the said submission, I dispose the writ petition by directing the 1st respondent to permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P4. Thereafter, the 1st respondent shall forward the files to the adjudicating authority for an adjudication of the dispute under Section 130 W.P.(C).No.16384/2020 :: 3 ::
of the GST Act, which adjudication shall be completed only after hearing the petitioner, within a period of one month from the date of the files being forwarded to the 2nd respondent. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the 1st respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE Sd APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER DATED 26.3.2018 EXHIBIT P2 A TRUE COPY OF THE GST INVOICE ISSUED BY THE 3RD RESPONDENT HEREIN DATED 5.7.2020 EXHIBIT P3 A TRUE COPY OF THE E-WAY BILL DATED 5.7.2020 EXHIBIT P4 A TRUE COPY OF THE STATEMENT FROM THE DRIVER IN FORM GST MOV 01 DATED 7.7.2020 EXHIBIT P4 (A) A TRUE COPY OF THE ORDER FOR PHYSICAL VERIFICATION IN FORM GST MOV 02 DATED 7.7.2020 EXHIBIT P4 (B) A TRUE COPY OF THE PHYSICAL VERIFICATION REPORT IN FORM GST MOV 04 DATED 7.7.2020 EXHIBIT P4 (C) A TRUE COPY OF THE ORDER OF DETENTION UNDER SECTION 129(1)IN FORM GST MOV 06 DATED 7.7.2020 EXHIBIT P4 (D) A TRUE COPY OF THE NOTICE OF DETENTION UNDER SECTION 129(3) IN FORM GST MOV 07 PROPOSING TAX AND PENALTY OF RS 64,800/- DATED 10.7.2020 EXHIBIT P5 A TRUE COPY OF THE JUDGMENT OF THE TELUNGANA HIGH COURT IN "COMMERCIAL STEEL COMPANY V. ASSISTANT COMMISSIONER OF STATE TAX" DATED NIL.
RESPONDENTS EXHIBITS: NIL.
//TRUE COPY//
P.S. TO JUDGE