Kabeer Babu vs. State Of Kerala - Kerala High Court, 26 September 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 26TH DAY OF SEPTEMBER 2018 / 4TH ASWINA, 1940 WP(C).No. 31240 of 2018 PETITIONER: KABEER BABU AGED 49 YEARS S/O HAMSA, PULIKKADAN HOUSE, CHETHALLUR, PROPRIETOR, HI-WOOD TIMBER, POOVATHANI, CHETHALLUR P.O, MANNARKKAD, PALAKKAD DISTRICT BY ADVS. SRI.K.MOHANAKANNAN SMT.A.R.PRAVITHA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM-695001 2 THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO.11, THOLPETTI/BAVELI, WAYANAD DISTRICT-670646. OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31240 of 2018 2

JUDGMENT The petitioner, engaged in purchase and sale of timber, transported timber logs from Kerala to Karnataka, as seen from Ext.P4 invoice. Ext.P6 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 of certiorari or any other appropriate writ or order or direction calling for the records leading to Ext.P7 and quash the same; (ii) To issue a Writ of mandamus or any other appropriate writ or order or direction directing the 2nd respondent to release the vehicle bearing registration No.KA 21-9394 to the petitioner forthwith; (iii) To grant such other and further reliefs as are just, proper and necessary in the facts and circumstances of the case.”.

The learned Division Bench of this Court in Renji Lal 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

WP(C).No. 31240 of 2018 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE GST REGISTRATION CERTIFICATE ISSUED BY THE GOVERNMENT OF INDIA DATED 14/06/2018. EXHIBIT P2OF THE ORDER OF REGISTRATION DATED 13/06/2018 ISSUED BY THE FOREST DEPARTMENT. EXHIBIT P3OF THE CERTIFICATE OF REGISTRATION UNDER THE KARNATAKA FOREST RULES DATED 28/06/2018. EXHIBIT P4OF THE INVOICE DATED 19/09/2018. EXHIBIT P5FO THE PASS ISSUED BY THE FOREST DEPARTMENT DATED 19/09/2018. EXHIBIT P6OF THE E-WAY BILL DATED 19/09/2018. EXHIBIT P7OF THE PROCEEDING OF THE 2ND RESPONDENT DATED 20/09/2018 WITH ANNEXURES. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE