Spinner Marketing vs. The Assistant State Tax Officer - Kerala High Court, 08 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 08TH DAY OF NOVEMBER 2018 / 17TH KARTHIKA, 1940 WP(C).No. 36379 of 2018 PETITIONER/S: SPINNER MARKETING V/199B, MAIN ROAD, ATHANI P.O, THRISSUR DISTRICT, PIN-680581, REPRESENTED BY ITS MANAGING PARTNER P.J.GEORGEKUTTY. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: THE ASSISTANT STATE TAX OFFICER SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, KOCHI-682015. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 36379 of 2018

JUDGMENT The petitioner, a registered dealer under the Central goods and Services Tax Act, supplied material to the Electricity Board, Electrical Circle Alappuzha, as seen from Ext.P2 invoice. But the e-way bill shows the place as Palakkad instead of Alappuzha and thus the authority detained the vehicle and the goods under Section 129(3) of the SGST Act. Aggrieved, the petitioner filed this writ petition.

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 Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext. P6 order and Ext.P6(a) notice and after scrutinizing the same, to strike down and quash them; (ii) issue a writ of mandamus or other appropriate writ, orders or directions directing the Respondent to refrain from proceeding further under section 129 of the Act based on Ext. P6 and Ext.P6(a), (ii) issue a writ of mandamus or other appropriate writ, orders or directions, directing the Respondent to release the goods to the petitioner without collecting any security under s.129(1)(c); iv) issue such other writ, order, or direction, which -3- this Hon'ble court deems fit and necessary in the 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". With the above direction I dispose of the writ petition. DAMA SESHADRI NAIDU JUDGE das 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018

-4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION DETAILS OF THE KSEB. EXHIBIT P2 COPY OF INVOICE DATED 6.11.2018. EXHIBIT P3 COPY OF E-WAY BILL DATED 6.11.2018. EXHIBIT P4 COPY OF STATEMENT DATED 7.11.2018 OF TH DRIVER IN MOV-01. EXHIBIT P5 COPY OF ORDER DATED 7.11.2018 IN GST MOV-02 ISSUED BY THE RESPONDENT FOR PHYSICAL VERIFICATIONS. EXHIBIT P6 COPY OF ORDER OF DETENTION DATED 7.11.2018 ISSUED BY THE RESPONDENT U/S. 129(1) OF THE CGST/SGST ACT. EXHIBIT P6 A COPY OF NOTICE DATED 12.9.2018 ISSUED BY THE RESPONDENT U/S. 129(3) OF THE CGST/SGST ACT.