M/S.Toms Pipes (P)LTD. vs. The Assistant State Tax Officer

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WP(C)/32024/2018HC KeralaGSTCNR KLHC01073213201801 October 2018Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Respondent: G.P.M.N. JASMINE

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 01ST DAY OF OCTOBER 2018 / 9TH ASWINA, 1940 WP(C).No. 32024 of 2018 PETITIONER/S: M/S.TOMS PIPES (P)LTD. XI/649H, VEROOR INDUSTRIAL ESTATE, INDUSTRIAL NAGAR P.O., CHANGANACHERRY P.O., REPRESENTED BY ITS MANAGING DIRECTOR, SRI. TOMY C. VADAYIL. BY ADVS. AJI.V DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER, INTELLIGENCE SQUAD NO.II, S.G.S.T.DEPARTMENT, MATTANCHERRY AT KARUKUTTY - 683 576. 2 THE STATE TAX OFFICER, INTELLIGENCE SQUAD NO.II, S.G.S.T. DEPARTMENT, MATTANCHERRY AT KARUKUTTY- 683576. 3 THE COMMISSIONER OF STATE TAX, S.G.S.T.DEPARTMENT, TAX TOWER, KILLIPPALAM, KARAMAN P.O., THIRUVANANTHAPURAM- 695002. OTHER PRESENT: G.P.M.N. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A. MUHAMED MUSTAQUE, J. ......................................... W.P.(C).No.32024 of 2018 .......................................... Dated this the 1st day of October, 2018.

JUDGMENT The goods detained shall be released to the petitioner on furnishing Bank guarantee. This will be subject to final orders in the matter. The writ petition is disposed of as above. A. MUHAMED MUSTAQUE, JUDGE.

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER THE GST LAW. EXHIBIT P2 AOF THE INVOICE NO.TP.6611 DATED 24.09.2018 ACCOMPANIED THE CONSIGNMENT. EXHIBIT P2 A AOF THE E WAY BILL NO.5610 5665 2877 DATED 24.09.2018 ACCOMPANIED THE CONSIGNMENT. EXHIBIT P3 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT IN GST MOV-01 DATED 24.09.2018. EXHIBIT P3 A AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT IN GST MOV-02 DATED 24.09.2018. EXHIBIT P3 B AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT IN GST MOV-04 DATED 24.09.2018. EXHIBIT P3 C AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT IN GST MOV-06 DATED 24.09.2018. EXHIBIT P3 D AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT IN GST MOV-07 DATED 24.09.2018. EXHIBIT P4 TRUE COPIES OF THE RELEVANT PAGES OF RULE 46 OF THE CGST/SGST RULES, 2017. EXHIBIT P5 AOF THE CIRCULAR NO.64/38/2018- GST DATED 14.09.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. EXHIBIT P6 AOF THE REPLY FILED BY THE PETITIONER DATED 25.09.2018 IN RESPONSE TO THE DETENTION NOTICES. RESPONDENTS' EXTS: NIL \\// PS TO JUDGE cl

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