Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946 WP(C) NO. 18125 OF 2024 PETITIONE
R :
MOHAN SINGARAM AGED 42 YEARS S/O. SINGARAM, RESIDING AT 6-E, RAMAN PALAKADU, SURIYAMPALAYAM, BHAVANI, ERODE, TAMIL NADU, PIN – 638 316.
BY ADVS.
T.V.GEORGE JIMMY GEORGE (THADATHIL) LINDA GEORGE RESPONDENT
S :
1 ENFORCEMENT OFFICER, ENFORCEMENT SQUAD, STATE GST DEPARTMENT, MINI CIVIL STATION, KAKKAD, KUNNAMKULAM, PIN – 680 503.
2 ASST. ENFORCEMENT OFFICER ENFORCEMENT SQUAD, STATE GST DEPARTMENT, MINI CIVIL STATION, KAKKAD, KUNNAMKULAM, PIN – 680 503.
3 SHRI TIRUPATI STEEL ALLOYS VALLICODEKAIPATTOOR KADAVU, PATHANAMTHITTA, KERALA,, PIN – 689 648.
4 VMC STEEL ALLOYS INDUSTRY, MOTTAIVELAN KADU, PANNIYAMPALLI, CHENNIMALAI, TAMIL NADU, PIN – 638 051.
5 KESHAVARAJ S, S/O SAKTHI, NALLIGAOUNDERPUDUAR, VELLALAPPALLAYAM, ERODE DISTRICT, TAMIL NADU, PIN – 638 501.
BY ADV. JASMIN M.M.-GOVERNMENT PLEADER.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
The petitioner is the registered owner of a goods carriage vehicle bearing Reg.No.TN 86 D 9339 having National permit. The said vehicle was intercepted by the 2nd respondent on 12.03.2024, at Kanzhikode in Palakkad and found certain infirmities and issued Exts.P3 and P4 notices such as Form GST Mov - 01 & 02. Though the temporary driver of the petitioner refused to received this notices. He also did not inform the petitioner of the same. When the petitioner approached the motor vehicles authorities in Tamil Nadu for renewal of the permit he came to know that the vehicle has been blacklisted pursuant to the request made by the 1st respondent.
2.
The petitioner states that he is willing to pay
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the amounts pursuant to Exts.P3 and P4 and on such remittance the blacklisting may be revoked. Accordingly, he has filed this writ petition for the following reliefs:- “i) Call for entire records relating to the above cases;
ii) Issue a writ of mandamus or any other appropriate writ, direction or order, commanding the 1st and 2nd respondents to issue notices u/s. 129 of CGST Act to be issued pursuant to Ext.P3 and P4 notices, which would be required to be issued by the authorities, enabling payment of the same.
iii) Issue a writ of mandamus or any other appropriate writ, direction or order, directing the 1st and 2nd respondents to issue
necessary
communication/ directions to the Eride (West) RTO, Tamil Nadu to remove/ revoke the blacklisting of the petitioner’s vehicle, after payment of amounts demanded by the respondents herein lieu of detention.”
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3.
When the writ petition came up for consideration on 24.05.2024, the learned Government Pleader, on instructions, submitted that the petitioner will have to approach the 2nd respondent with necessary documents for payment of the amount pursuant to Exts.P3 and P4. The petitioner, accordingly, approached the 2nd respondent, and the 2nd respondent issued a communication dated 28.05.2024 calculating the amount pursuant to Exts. P3 and P4. It is further intimated that a Show Cause notice under Section 130 of the CGST / SGST Act, 2017 read with Section 122 will be issued on receiving direction from this Court.
4.
The learned Counsel for the petitioner states that being the owner of the conveyance he is entitled for an opportunity of hearing under Section 130 of the CGST
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Act.
In the light of the communication dated 28.05.2024 referred to above, handed over to me by the learned Government Pleader, there will be a direction to the 2nd respondent to issue Show Cause notice to the petitioner and to complete the proceedings pursuant thereto in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment.
The writ petition is disposed of.
Sd/- MURALI PURUSHOTHAMAN JUDGE SRJ
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APPENDIX OF WP(C) 18125/2024 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF REGISTRATION CERTIFICATE OF VEHICLE BEARING NO, TN 86 D 9339 DATED 6.5.2019 HAVING NATIONAL PERMIT.
EXHIBIT P2 THE TRUE COPY OF THE E-WAY BILL NO.531623419479 GENERATED ON 11/03/'24 FOR THE TRANSPORTATION OF GOODS.
EXHIBIT P3 TRUE COPY OF THE FORM GST MOV - 01 NOTICE DTD 12/03/'24.
EXHIBIT P4 TRUE COPY OF THE FORM GST MOV - 02 NOTICE DTD 12/03/'24.
EXHIBIT P5 TRUE COPY OF THE REASON STATED FOR THE BLACKLISTING OF THE PETITIONER'S VEHICLE.