Daily Express vs. The Assistant State Tax Officer - Kerala High Court, 24 October 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 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34250 of 2018 PETITIONER/S: DAILY EXPRESS, VAZHICHERRY WARD, ALAPPUZHA - 1, REPRESENTED BY ITS DESIGNATED PARTNER MEENA KURUVILLA, AGED 62 YEARS, W/O.T.T.KURUVILLA, RESIDING AT THOTTATHIL HOUSE, CULLEN ROAD, VAZHICHERRY WARD, ALAPPUZHA - 1. BY ADV. SMT.S.SUJINI RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER, SURVILLENCE SQUAD NO.10, STATE GST DEPARTMENT, KOLLAM - 691 002. 2 COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA THIRUVANANTHAPURAM-695001, REPRESENTED BY ITS SECRETARY TO TAXES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34217/2018, WP(C).34206/2018, WP(C).34190/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 34250 of 2018 & Con. cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34217 of 2018 PETITIONER/S: ALEPPEY PARCEL SERVICE,VAZHICHERRY WARD, ALAPPUZHA - 1, REPRESENTED BY ITS DESIGNATED PARTNER, MEENA KURUVILLA, AGED 62 YEARS, W/O.T.T.KURUVILLA, RESIDING AT THOTTATHIL HOUSE, CULLEN ROAD, VAZHICHERRY WARD, ALAPPUZHA - 1. BY ADV. SMT.S.SUJINI RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER, MOBILE SQUAD NO.2, STATE GST DEPARTMENT, KOLLAM - 691 002. 2 COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TOX TOWER, KARAMANA, THIRUVANANTHAPURAM. 3 STATE OF KERALA,THIRUVANANTHAPURAM 695 001, REPRESENTED BY ITS SECRETARY TO TAXES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34250/2018, WP(C).34206/2018, WP(C).34190/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- W.P.(C). No. 34250 of 2018 & Con. cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34206 of 2018 PETITIONER/S: DAILY EXPRESS VAZHICHERRY WARD, ALAPPUZHA -1, REPRESENTED BY ITS DESIGNATED PARTNER, MEENA KURUVILA, AGED 62 YEARS, W/O. T.T. KURUVILLA, RESIDING AT THOTTATHIL HOUSE, CULLEN ROAD, VAZHICHERRY WARD, ALAPPUZHA -1. BY ADV. SMT.S.SUJINI RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER (INT) SURVILLENCE SQUAD NO.2 SURVILLENCE SQUAD NO.2, STATE GST DEPARTMENT, KOLLAM - 691 002. 2 COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 691 002. 3 STATE OF KERALA THIRUVANANTHAPURAM - 695 001, REPRESENTED BY ITS SECRETARY TO TAXES DEPO. -4- W.P.(C). No. 34250 of 2018 & Con. cases THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34250/2018, WP(C).34217/2018, WP(C).34190/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- W.P.(C). No. 34250 of 2018 & Con. cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34190 of 2018 PETITIONER/S: DAILY EXPRESS VAZHICHERRY WARD, ALAPPUZHA - 1, REPRESENTED BY ITS DESIGNED PARTNER, MEENA KURUVILLA, AGED 62 YEARS, W/O T.T. KURUVILLA, RESIDING AT THOTTATHIL HOUSE, CULLEN ROAD, VAZHICHERRY WARD, ALAPPUZHA - 1 BY ADV. SMT.S.SUJINI RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER MOBILE SQUAD NO.2, STATE OST DEPARTMENT, KOLLAM - 691 002. 2 COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM. 3 STATE OF KERALA THIRUVANANTHAPURAM-695001, REPRESENTED BY IT'S SECRETARY TO TAXES. OTHER PRESENT: DR. THUSHARA JAMES -6- W.P.(C). No. 34250 of 2018 & Con. cases THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34250/2018, WP(C).34217/2018, WP(C).34206/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- W.P.(C). No. 34250 of 2018 & Con. cases

JUDGMENT [ WP(C) 34250/2018 ,WP(C).34217/2018 WP(C).34206/2018 ,WP(C).34190/2018 ] As the issue involved in all these writ petitions is similar, they are taken up for consideration together and disposed of by this common judgment.

The petitioners are the transporters. When they had been carrying goods, the respondent State Tax Officer intercepted them and detained the vehicle. It is because the e-way bills the petitioners carried with the consignment did not contain the vehicle details. Though the vehicle and the goods detained, the petitioners filed these writ petitions. The petitioners sought, more or less, the following reliefs: “(i) issue a writ of mandamus, thereby directing the 1st respondent to drop the proceedings against the petitioner pursuant to Exhibit P6 order. (ii) issue any appropriate writ, order or direction to the 1st respondent thereby declaring that the non-filling up of Part-B, comes under the ambit of Section 126(1) of CGST Act, 2017 and not to be penalised u/s 129/(1). (iii) call for records leading to Exhibit P6 Order and P7 Notice, and quash the same by a writ of certiorari

-8- (iv) Issue any appropriate writ, order or direction to the 1st respondent to permit the petitioner to release the goods and hand over the same to the consignee (v) issue any appropriate writ, order or direction to the 1st respondent to consider Exhibit P8 representation and pass orders accordingly”.

The learned Division Bench of this Court in Renji Lal authorities to release the petitioner's goods and vehicles on their "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 these writ petitions. DAMA SESHADRI NAIDU JUDGE das 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018

-9- APPENDIX OF WP(C) 34250/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE TAX INVOICE DATED 27.9.2018. EXHIBIT P2OF THE E-WAY SLIP WITH RESPECT TO THE CONSIGNMENT IN PART A DATED 27.9.2018. EXHIBIT P3OF THE FORM GST MOV-01 NO.SCN/S.S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P4OF THE FORM GST MOV-02, NO.SCN/S S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P5OF FORM GST MOV-04 NO.SCN/S/S S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P6OF THE ORDER UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STTE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 NO.SCN/SS10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P7OF THE NOTICE U/S 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-07 NO.SCN/S10/7/2018 DATED 24.9.2018. EXHIBIT P8OF THE WRITTEN COMMUNICATION DATED 6.10.2018, SENT BY THE PETITIONER ADDRESSED TO THE IST RESPONDENT.

-10- EXHIBIT P9OF THE PROOF OF REGISTERED POST SENT TO THE IST RESPONDENT.

-11- APPENDIX OF WP(C) 34217/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE TAX INVOICE- KR/18/1160 DATED 28/08/2018. EXHIBIT P2OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 28/08/2018. EXHIBIT P3OF THE FORM GST MOV-01 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE FORM GST MOV-02, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF FORM GST MOV-0, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE NOTICE U/S 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-07 SCN/MOB/II/3/18-19 DATED 29/08/2018. EXHIBIT P8OF THE WRITTEN COMMUNICATION PETITIONER ADDRESSED TO THE 1ST RESPONDENT.

-12- EXHIBIT P9OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT.

-13- APPENDIX OF WP(C) 34206/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE TAX INVOICE-B2B NO.239 DATED 22/09/2018. EXHIBIT P2OF THE E-WAYSLIP WITH RESPECT TO THE CONSIGNMENT IN PART A DATED 22/09/2018. EXHIBIT P3OF THE FORM GST MOV-01 NO.2CN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE FORM GST MOV-02, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF FORM GST MOV-04, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE NOTIE U/S 129(3) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT, 2017 IN FORM GST MOV-07 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018. EXHIBIT P8OF THE WRITTEN COMMUNICATION PETITIONER ADDRESSED TO THE 1ST RESPONDENT.

-14- EXHIBIT P9OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT.

-15- APPENDIX OF WP(C) 34190/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE TAX INVOICE -AA1432. DATED 18/09/2018. EXHIBIT P2OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 18/09/2018. EXHIBIT P3OF THE FORM GST MOV-01 NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE FORM GST MOV-02, NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF FORM GST MOV-04, SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT, 2017 IN FORM GST MOV- 06 SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE NOTICE U/S.129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 107 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT,2017 IN FORM GST MOV-07 SCN/MOB/II/18/18-19 DATED 19/09/2018. -16- EXHIBIT P8OF THE WRITTEN COMMUNICATION PETITIONER ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P9OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT.