Vinod P.A. vs. Assistant State Tax Officer - Kerala High Court, 07 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 07TH DAY OF NOVEMBER 2018 / 16TH KARTHIKA, 1940 WP(C).No. 36238 of 2018 PETITIONER/S: VINOD P.A., AGED 44 YEARS PROPRIETOR, M/S.SKYLITE ROOFINGS, CC 32/66B3, NANDANATH KOCHACKO ROAD, CHAKKARAPARAMBU, THAMMANAM P.O., COCHIN - 682 032, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.IV, MALAPPURAM AT PERINTHALMANNA - 679 322. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.IV, MALAPPURAM AT PERINTHALMANNA - 679 322. 3 STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001,REPRESENTED BY SECRETARY TO GOVERNMENT. 4 COMMISSIONER(GST), GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI-110001. -2- W.P.(C). No. 36238 of 2018 OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner's goods have been detained under Ext.P7. The petitioner seeks their release on its furnishing a bank guarantee. The goods detained shall be released to the petitioner on its furnishing the bank guarantee. While adjudicating the matter, the first respondent will consider the Exts.P3, P3(a), P4 and P4(a) e-way bills, too. The writ petition is disposed of as above. DAMA SESHADRI NAIDU JUDGE das

-3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PURCHASE ORDER ISSUED TO PETITIONER BY M/S. ORIENT FAB,M KOZHIKODE FOR SUPPLY OF INSULATION PANEL AT THEIR WORK SITE AT PERINTHALMANNA. EXHIBIT P2OF PURCHASE ORDER PLACED BY PETITIONER ON A SUPPLIER, M/S. METEENO INDIA PVT.LTD,KANCHIPURAM DISTRICT IN CHENNAI FOR SUPPLY OF INSULATION PANEL. EXHIBIT P3OF TAX INVOICE NO.1681/18-19 DATED 02.11.2018 RAISED BY M/S, METEENO INDIA PVT.LTD, FOR THE INTERSTATE SUPPLY OF ROOFING SHEET, CHARGED WITH 18 % IGST. EXHIBIT P3 AOF E-WAY BILL NO.571065148597 DATED 02.11.2018 ACCOMPANIED WITH EXT, P3 TAX INVOICE. EXHIBIT P4OF TAX INVOICE NO.A4384 DATED 05.11.2018 RAISED IN THE EARLY MORNING AND SENT THROUGH A MESSENGER FOR HANDLING OVER TO THE VEHICLE WHICH IS IN ENROOT. EXHIBIT P4 AOF E-WAY BILL DATED 05.11.2018 GENERATED AT 11.13 A.M ON THE BASIS OF EXT.P4 AND MESSAGED TO THE TRANSPORTER. EXHIBIT P5OF STATEMENT OBTAINED FROM DRIVER OF TRANSPORT VEHICLE ON 05.11.2018, BY 1ST RESPONDENT, AFTER RECOVERING EXT.P3 TAX INVOICE AND P3(A) E-WAY BILL FOR THE PURCHASE TRANSACTION OF PETITIONER.

-4- EXHIBIT P6OF PHYSICAL VERIFICATION REPORT ISSUED AT 4.15 PM ON 05.11.2018 ISSUED TO DRIVER OF TRANSPORT VEHICLE, BY 1ST RESPONDENT, WITHOUT CONSIDERING EXT.P4 TAX INVOICE AND P4(A) E-WAY BILL PRODUCED. EXHIBIT P7OF NOTICE DATED 05.11.2018 U/S. 129(3) OF THE CGST AND SGST ACT ISSUED BY 1ST RESPONDENT AT 4.15 PM VALUING THE GOODS TO RS. 5.16,000/- DEMANDING SGST, CGST, AND PENALTY AS IF NO DOCUMENT ACCOMPANIED WITH THE CONSIGNMENT. EXHIBIT P8OF JUDGMENT DATED 17.10.2018 IN WPC.NO,34121 OF 2018 PASSED BY THIS HON'BLE HIGH COURT, DIRECTING TO CONDUCT ADJUDICATION AFTER CONSIDERING THE DOCUMENTS PRODUCED.