A Syed Ali Fathima vs. The Assistant State Tax Officer - Kerala High Court, 05 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 05TH DAY OF NOVEMBER 2018 / 14TH KARTHIKA, 1940 WP(C).No. 36047 of 2018 PETITIONER/S: A SYED ALI FATHIMA AGED 35 YEARS PROPRIETRIX, M/S. K.S.AGENCIES, NO.12, 2ND STREET, JAYAPURAM, THINDIVANAM, TAMIL NADU 604001 BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANI RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SUVEILLANCE SQUAD, POOVAR, STATE GST DEPARTMENT, KERALA, THIRUVANANTHAPURAM 695001 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. GP. SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.36047/2018 2

JUDGMENT Petitioner's goods have been detained. She is ready to take release of the goods on execution of Bank Guarantee. However, she submits that since dispute is regarding the misclassification, photographs shall be taken before the release of the goods. Therefore, the writ petition is disposed of with the following directions: (i) Photographs and negatives shall be taken with regard to the nature of the goods. (ii) Goods shall be released on furnishing Bank Guarantee, applicable to the petitioner. A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.181 DATED 30.10.2018 ACCOMPANIED WITH THE CONSIGNMENT. EXHIBIT P2OF THE FORM GST MOV-02 ORDER NO. NIL DATED NIL ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR PHYSICAL VERIFICATION. EXHIBIT P3OF THE FORM GST MOV-04 PHYSICAL VERIFICATION REPORT DATED 01.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

WP(C) No.36047/2018 3 EXHIBIT P4OF THE FORM GST MOV-06 ORDER NO. NIL DATED NIL ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DETAINING THE GOODS AND THE VEHICLE. EXHIBIT P5OF THE FORM GST MOV-07 SHOW CAUSE NOTICE NO. NIL DATED NIL ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6OF THE WRITTEN OBJECTION FILED BY THE PETITIONER AGAINST EXHIBIT P4 & P5 DATED 02.11.2018. RESPONDENTS' EXTS: NIL \\// PS TO JUDGE skk