M/S.Malabar Steel Industries vs. The Asst. State Tax Officer - Kerala High Court, 11 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 11TH DAY OF OCTOBER 2018 / 19TH ASWINA, 1940 WP(C).No. 33178 of 2018 PETITIONER: M/S.MALABAR STEEL INDUSTRIES VELUR CHUNGAM, VELUR, THRISSUR - 680 601, REPRESENTED BY ITS PARTNER, ABDUL RASAK M.K BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENT: THE ASST. STATE TAX OFFICER STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.IV, MATTANCHERY-CAMP AT KARUKUTTY - 683 576. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a dealer under the CSGST Act, sold goods as seen from Ext.P1 invoice. The vehicle and the goods were detained because the validity of the Ext.P2 e-way bill expired and the invoice number was allegedly manipulated. Aggrieved, the petitioner filed this writ petition.

In the writ petition, the petitioner sought the following reliefs: “(i) To issue a writ of certiorari to quash Ext.P3, P3(A) and Ext.P5 notices and P4 order issued by the respondent u/s 129 (1) of the CGST and SGST Act. (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 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 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.168 DATED 6.10. 18. EXHIBIT P2OF THE E-WAY BILL NO.561059472904 DATED 6.10.2018. EXHIBIT P3OF THE GST MOV-I(OR GST 42/18-19) DATED 8.10.2018 ISSUED BY THE RESPONDENT. EXHIBIT P3 AOF FORM MOV-02 DATED 8.10.2018 ISSUED BY THE RESPONDENT. EXHIBIT P4OF THE ORDER OF DETENTION IN FORM GST MOV-06 DATED 8.10.2018. EXHIBIT P5OF THE NOTICE U/S 129(3) IN FORM GST MOV-07 DATED 8.10.2018. RESPONDENT'S EXHIBITS NIL //// P.A. TO JUDGE