BharatTaxGST

Tayab Zainulabdin vs. Assistant State Tax Officer

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WP(C)/36685/2018HC KeralaGSTCNR KLHC01084953201812 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages
For Respondent: DR THUSHARA JAMES GP

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Cause title — parties, addresses and appearances
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- 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 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. DAMA SESHADRI NAIDU JUDGE das 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018

-3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DELIVERY CHALAN NO.2 DATED 1.10.2018. EXHIBIT P2OF THE DELIVERY CHALAN NO.4 DATED 6.11.2018. EXHIBIT P3OF THE E-WAY BILL DATED 6.11.2018. EXHIBIT P4OF THE TRADING ACCOUNT FOR THE PERIOD 1.10.2018 TO 6.11.2018. EXHIBIT P5OF THE NOTICE UNDER SECTION 129(3) OF THE CGST ACT DATED 7.11.2018. EXHIBIT P6OF THE NOTICE UNDER SECTION 129(1) OF THE CGST ACT DATED 7.11.2018. EXHIBIT P7OF THE FORM GST MOV-02 DATED 7.11.2018.

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.