M/S.Iconees Equipments vs. The Asst. State Tax Officer - Kerala High Court, 27 September 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 27TH DAY OF SEPTEMBER 2018 / 5TH ASWINA, 1940 WP(C).No. 31438 of 2018 PETITIONER/S: M/S.ICONEES EQUIPMENTS, BUILDING NO. VIII/3240, OPP. KSEB SUB STATION, MUDICKAL. PO, PERUMBAVOOR - 683547, REP BY ITS PARTNER ABBAS C.M. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER SQUAD - V, STATE GST DEPARTMENT, KASARGOD - 671123. 2 THE STATE TAX OFFICER, SQUAD V, STATE GST DEPARTMENT, KASARGOD-671123. 3 THE ASSISTANT COMMISSION, SPECIAL CIRCLE, PERUMBAVOOR-683542. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31438 of 2018 2

JUDGMENT The petitioner purchased a Hydraulic Crawler Excavator from Pune, as seen from Ext.P2 invoice. Ext.P3 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition.

In the writ petition, the petitioner sought the following reliefs: “(i)To issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit-P4 & P4-A notices issued by the first respondent herein, by demanding to remit disputed CGST, SGST and penalty from the petitioner as illegal, arbitrary and without any juri iction, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice. (ii) To issue a writ in the nature of mandamus or any other appropriate writ, direction or order directing the 1st respondent to release the vehicle with goods without insisting for the payment of amount demanded therein. (iii) To pass such other orders as this Hon.ble Court may deem justified in the facts and circumstances of the case.”.

The learned Division Bench of this Court in Renji Lal Judgment dated 06.08.2018 in W.A. No.1640 of 2018 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 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 REGISTRATION CERTIFICATE NO.32AADF17727BIZS DATED 21.9.2017 UNDER GOODS AND SERVICE TAX ACT, 2017 IN FORM GST REG-06 EXHIBIT P2OF THE INVOICE NO.1012106785 DATED 31.8.2018 AMOUNTED RS.16,80,000/- FROM M/S SANY HEAVY INDUSTRY INDIA PVT. LTD. KURULI TALUKA KHED, PUNE EXHIBIT P3OF THE E-WAY BILL NO.5210 5477 9345 DATED 15.9.2018 IN PART A EXHIBIT P3AOF THE E-WAY BILL NO.5210 5477 9345 DATED 21.9.2018 IN PART B EXHIBIT P4

20.9.

2018 U/S 129(1) OF CGST ACT 2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4A

20.9.

2018 U/S 129(1) OF CGST ACT 2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE