Kerala High Court
M/S.Iconees Equipments vs The Asst. State Tax Officer on 27 September, 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
THURSDAY ,THE 27TH DAY OF SEPTEMBER 2018 / 5TH ASWINA, 1940
WP(C).No. 31438 of 2018
PETITIONER/S:
M/S.ICONEES EQUIPMENTS,
BUILDING NO. VIII/3240, OPP. KSEB SUB STATION,
MUDICKAL. PO, PERUMBAVOOR - 683547, REP BY ITS PARTNER
ABBAS C.M.
BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI
RESPONDENT/S:
1 THE ASST. STATE TAX OFFICER
SQUAD - V, STATE GST DEPARTMENT, KASARGOD - 671123.
2 THE STATE TAX OFFICER,
SQUAD V, STATE GST DEPARTMENT, KASARGOD-671123.
3 THE ASSISTANT COMMISSION,
SPECIAL CIRCLE, PERUMBAVOOR-683542.
OTHER PRESENT:
GP. DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 31438 of 2018 2
JUDGMENT
The petitioner purchased a Hydraulic Crawler Excavator from Pune, as seen from Ext.P2 invoice. Ext.P3 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition.
2. In the writ petition, the petitioner sought the following reliefs:
"(i)To issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit-P4 & P4-A notices issued by the first respondent herein, by demanding to remit disputed CGST, SGST and penalty from the petitioner as illegal, arbitrary and without any jurisdiction, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice.
(ii) To issue a writ in the nature of mandamus or any other appropriate writ, direction or order directing the 1st respondent to release the vehicle with goods without insisting for the payment of amount demanded therein.
(iii) To pass such other orders as this Hon.ble Court may deem justified in the facts and circumstances of the case.".
3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 dealt with an identical issue.
4. Applying the ratio of that judgment, I direct that respondent 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018 WP(C).No. 31438 of 2018 3 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 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. 31438 of 2018 4 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32AADF17727BIZS DATED 21.9.2017 UNDER GOODS AND SERVICE TAX ACT, 2017 IN FORM GST REG-06 EXHIBIT P2 TRUE COPY OF THE INVOICE NO.1012106785 DATED 31.8.2018 AMOUNTED RS.16,80,000/- FROM M/S SANY HEAVY INDUSTRY INDIA PVT. LTD. KURULI TALUKA KHED, PUNE EXHIBIT P3 TRUE COPY OF THE E-WAY BILL NO.5210 5477 9345 DATED 15.9.2018 IN PART A EXHIBIT P3A TRUE COPY OF THE E-WAY BILL NO.5210 5477 9345 DATED 21.9.2018 IN PART B EXHIBIT P4 TRUE COPY OF THE NOTICE NO.SCN12/18-19 DATED 20.9.2018 U/S 129(1) OF CGST ACT 2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4A TRUE COPY OF THE NOTICE NO.SCN12/18-19 DATED 20.9.2018 U/S 129(1) OF CGST ACT 2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD