M/S. Hyundai Construction Equipment INDIA PVT LTD vs. The Asst. State Tax Officer - Kerala High Court, 13 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 13TH DAY OF SEPTEMBER 2018 / 22ND BHADRA, 1940 WP(C).No. 30159 of 2018 PETITIONER/S: M/S. HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT LTD PLOT A-2, MIDC CHAKAN, PHASE II, KHALUMBRE, PUNE - 410 501, REPRESENTED BY RINU M. PHILIP, BRANCH MANAGER. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER SURVEILLANCE SQUAD NO.II, SQUAD NO.III, STATE GST DEPARTMENT, KASARGOD - 671 121. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001 OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner seeks release of the goods detained by the 1st respondent, under Section 129 of the Central Goods and Services Tax Act, as also the Kerala State Goods and Services Tax Act.

Earlier, a Division Bench of this Court, under similar circumstances, disposed of W.A. No.1802 of 2017. Besides directing expeditious completion of the adjudication, the Division Bench permitted the release of the goods detained. In the light of the Division Bench's decision in W.A. No.1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the authority will release the detained goods with no further delay. DAMA SESHADRI NAIDU JUDGE SB APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE 1161701189 ISSUED BY THE PETITIONER DATED 22.09.2016 EXHIBIT P1 A COPY OF INVOICE 1161701354 ISSUED BY THE PETITIONER DATED 30.09.2016 EXHIBIT P1 B COPY OF INVOICE 1161703005 ISSUED BY THE PETITIONER DATED 17.3.2017. EXHIBIT P1 C COPY OF INVOICE M H 1790013631 ISSUED BY THE PETITIONER DATED 22.2.2018 EXHIBIT P2 COPY OF WARRANTY CLAIM FORM NO. WC/SVHE/18- 19/63 ISSUED BY THE DEALER SHRI VENKATESHA HEAVY EQUIPMENTS DATED 31.05.2018 EXHIBIT P2 A COPY OF WARRANTY CLAIM FORM NO. WC/SVHE/18- 19/127 ISSUED BY THE DEALER SHRI. VENKATESHA HEAVY EQUIPMENTS DATED 25.7.2018 EXHIBIT P2 B COPY OF WARRANTY CLAIM FORM NO. WC/SVHE/18- 19/59 ISSUED BY THE DEALER SHRI. VENKATESHA HEAVY EQUIPMENTS DATED 31.05.2018 EXHIBIT P2 C COPY OF WARRANTY CLAIM FORM NO. WC/SVHE/18- 19/144 ISSUED BY THE DEALER SHRI. VENKATESHA HEAVY EQUIPMENTS DATED 13.08.2018 EXHIBIT P3 COPY OF DELIVERY CHALLAN NO. MH1830025429 ISSUED BY THE PETITIONER DATED 31.7.2018 EXHIBIT P3 A COPY OF DELIVERY CHALLAN NO. MH1830025431 ISSUED BY THE PETITIONER DATED 04.08.2018. EXHIBIT P3 B COPY OF DELIVERY CHALLAN NO. MH1830025437 ISSUED BY THE PETITIONER DATED 14.08.2018. EXHIBIT P3 C COPY OF DELIVERY CHALLAN NO. MH1830025439 ISSUED BY THE PETITIONER DATED 18.08.2018. EXHIBIT P4 COPY OF E-WAY BILL OF THE PETITIONER NO. 2010 3633 5076 DATED 27.08.2018 EXHIBIT P4 A COPY OF E-WAY BILL OF THE PETITIONER NO. 2210 3736 6307 DATED 30.08.2018 EXHIBIT P4 B COPY OF E-WAY BILL OF THE PETITIONER NO. 2610 3736 6307 DATED 30.08.2018 EXHIBIT P4 C COPY OF E-WAY BILL OF THE PETITIONER NO. 2210 3736 4062 DATED 30.08.2018 EXHIBIT P5 COPY OF STATEMENT IN FORM GST MOV-01 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P5 A COPY OF ORDER IN FORM GST MOV-02 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P5 B COPY OF PHYSICAL VERIFICATION REPORT IN FORM GST MOV-04 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P5 C COPY OF ORDER OF DETENTION UNDER SECTION 129(1) IN FORM GST MOV-06 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P5 D COPY OF NOTICE UNDER SECTION 129(3) IN FORM GST MOV-07 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P6 COPY OF STATEMENT OF THE DRIVER IN FORM GST MOV -01 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P6 A COPY OF ORDER IN FORM GST MOV-02 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P6 B COPY OF PHYSICAL VERIFICATION REPORT IN FORM GST MOV -04 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018. EXHIBIT P6 C COPY OF ORDER OF DETENTION UNDER SECTION 129(1) IN FORM GST MOV -06 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P6 D COPY OF NOTICE UNDER SECTION 129(3) IN FORM GST MOV-07 ISSUED BY THE 1ST RESPONDENT DATED 03.09.2018 EXHIBIT P7 COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 07.09.2018 //// P.A to Judge