Mondelez INDIA Foods Private Limited vs. The Asst.State Tax Officer - Kerala High Court, 02 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 02ND DAY OF NOVEMBER 2018 / 11TH KARTHIKA, 1940 WP(C).No. 35903 of 2018 PETITIONER: MONDELEZ INDIA FOODS PRIVATE LIMITED C/O DEIEX CARGO IND.PVT.LTD.SF NO.226/2B2 IRUGUR TO CHINAYAMPALAYAM ROAD, TAMIL NADU BRANCH AT BUILDING NO.II/530-C NADAKKAL ESTATE, KARIPARAMBU VANIYAKKAD, MANNAMP.O. N.PARUR, ERNAKULAM REPRESENTED BY ITS AUTHORISED SIGNATORY, SAJIKUMAR V.N BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT: THE ASST.STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT PALAKKAD, KERALA 678 001. OTHER PRESENT: GP. SMT. M.M. JASMINE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 35903 of 2018 2

JUDGMENT The petitioner, a private limited company, sent goods to its six distributors in Palakkad District, as seen from Exts.P1 to P1(e) invoices and Exts.P2 to P2(e) e-way bills. The vehicle and the goods were detained because, by then, the e-way bills expired. Aggrieved, the petitioner filed this writ petition.

In the writ petition, the petitioner sought the following reliefs: “(i) To issue a writ of mandamus or any other appropriate writ order or direction to the respondent to release the goods detained under Ext.P4 order. (ii) to grant such other relief as this Hon'ble Court may deem fit and proper to grant in the circumstances of the case.”

The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 has dealt with an identical issue.

Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicle on its "furnishing Bank Guarantee for tax and penalty found due and a bond for the value of 1 Judgment dated 6.8.18 in W.A.No.1640/2018 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 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF INVOICE NO.518917710870 DATED 26.10.2018 EXHIBIT P1 AOF INVOICE NO.518917710878 DATED 26.10.2018 EXHIBIT P1 BOF INVOICE NO.518917710886 DATED 26.10.2018 EXHIBIT P1 COF INVOICE NO.518917710887 DATED 26.10.2018 EXHIBIT P1 DOF INVOICE NO.518917710909 DATED 26.10.2018 EXHIBIT P1 EOF INVOICE NO.518917710910 DATED 26.10.2018 EXHIBIT P2OF E-WAY BILL NO 591063872256 DATED 27.10.2018 EXHIBIT P2 AOF E-WAY BILL NO 561063872257 DATED 27.10.2018 EXHIBIT P2 BOF E-WAY BILL NO 591063872258 DATED 27.10.2018 EXHIBIT P2 COF E-WAY BILL NO 501063872259 DATED 27.10.2018 EXHIBIT P2 DOF E-WAY BILL NO 501063872262 DATED 27.10.2018 EXHIBIT P2 EOF E-WAY BILL NO 591063872263 DATED 27.10.2018 EXHIBIT P3OF THE FORM GST MOV-1 (VC/V/61/2018-19 DATED 29.10.2018 EXHIBIT P4OF THE FROM GST MOV-06 NO VC/V/61/2018-19 DATED 29.10.2018 EXHIBIT P5OF THE GST MOV/7 NO.VC/V/61/2018-19 DATED 29.10.2018 RESPONDENTS' EXHIBITS - NIL //// P.A. TO JUDGE