Abt Parcel Service vs. The Asst. State Tax Officer

WP(C)/40801/2018HC KeralaGSTCNR KLHC01094709201814 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

AI SummaryPartly Allowed

Held

The Court directed the release of the goods and vehicle upon the petitioner furnishing a bank guarantee for the tax and penalty due, and a bond for the value of the goods as prescribed under the rules. This was based on a previous High Court judgment on a similar issue.

Facts

The petitioner, a goods transporting agency, had its vehicle and goods detained by the Assistant State Tax Officer for failing to upload the Part-B of the e-way bill. The petitioner sought to quash the detention order and release the goods without security.

Key Issues

Whether goods and vehicle detained for non-upload of Part-B of e-way bill can be released upon furnishing security and bond, following precedent.

Sections Cited

Section 129, Rule 140(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 WP(C).No. 40801 of 2018 PETITIONER: ABT PARCEL SERVICE, 66H9-12, NANGUNERI ROAD, PERUMALPURAM, TIRUNELVELI-627007 REPRESENTED BY ITS MANAGER R. VENKATESH. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT: THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO.I, STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, KOLLAM-691002. SC DR. ABRAHAM MEACHINKARA., GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40801 of 2018 2

JUDGMENT The petitioner is a a goods transporting agency and an assessee under the CGST Act. While it was transporting goods from Tirunelveli to Kerala, the Assistant State Tax Officer detained the vehicle and the goods. The detention is because the petitioner did not upload the Part-B e-way bill.

In the writ petition, the petitioner sought the following reliefs: “(i) Issue a writ of Certiorari, or any other appropriate writ, order or direction as this Honourable Court deems fit and proper

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.