V.V. Mohammed Rafi vs. State Of Kerala - Kerala High Court, 23 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY,THE 23RD DAY OF OCTOBER 2018 / 1ST KARTHIKA, 1940 WP(C).No. 34278 of 2018 PETITIONER: V.V. MOHAMMED RAFI AGED 60 YEARS M/S SAFWA TRADERS,MPIV/384F,IRITTI PERAVOOR ROAD,KAKKAYANGAD,KERALA, 670673 BY ADVS. SRI.C.A.SADASIVAN SMT.P.S.SETHULEKSHMY SRI.C.A.SADASIVAN SRI.C.V.SASI SRI.JOY P.JOSE SRI.K.JAYAMOHANAN PILLAI SRI.K.N.KRISHNAN NAMBOOTHIRI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES),GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695001 2 COMMERCIAL TAX OFFICER STATE GOODS SERVICE TAX KOOTHUPARAMBA, KANNUR (DIST), PIN-670643. 3 THE ASST.STATE TAX OFFICER SQUARD NO.IV, STATE GOODS SERVICE TAX DEPARTMENT, KASARGODU, PIN-671121. 4 THE INSPECTING ASST.COMMISIONER(INT) STATE GOOD SERVICE TAX DEPARTMENT, KASARAGODU, PIN- 671121. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 34278 of 2018 2

JUDGMENT The petitioner is a registered dealer under the State Goods & Service Tax Act. Because of what is said to be an inadvertent mistake in the tax invoice the 3rd respondent suspected that there is evasion of tax. That apart, the vehicle number also was typed mistakenly in the e-way bill. The vehicle and the goods detained, the petitioner has filed this writ petition.

In the writ petition, the petitioner sought the following reliefs: “(i) Call for the records of the case leading to Ext.P4 & P5 notices demanding tax and penalty issued u/s.129(1) and Sec.20 of CGST and IGST Act 2017 and quash the same by issue of appropriate writ order or direction. (ii) Issue a writ of certiorari or any other writ, order or direction quashing Ext.P5 penalty notice which has violated provision Sec.129(1)(b) of the SGST Act 2017. (iii) Issue a writ of mandamus or any other appropriate writ direction or order in the nature of writ directing the 3rd respondent to release the detained goods and vehicle, without collecting any tax or penalty since the notices issued are in violation of the provisions of the relevant Acts to the petitioner.”

The learned Division Bench of this Court in Renji Lal respondent 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 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE REGISTRATION CERTIFICATE ISSUED BY 2ND RESPONDENT DT.17/07/2018. EXHIBIT P2OF TAX INVOICE NO.015 DT.13/10/2018 ISSUED BY KWALITY GINERS, SORAB EXHIBIT P3OF E-WAY BILL NO.181074335538 13/10/2018. EXHIBIT P4OF THE NOTICE IN FORM GST MOV 06 DT.14/10/2018 ISSUED BY 3RD RESPONDENT. EXHIBIT P5OF THE NOTICE IN FORM GST MOV 07 DT.14/10/2018 ISSUED BY 3RD RESPNT WITH STATEMENT. EXHIBIT P6OF REPLY FILED BY PETITIONER TO SHOWCAUSE NOTICE DT.16/10/2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE