Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE 25TH DAY OF MARCH 2024 / 5TH CHAITHRA, 1946 WP(C) NO. 4208 OF 2018 NAME AND ADDRESS OF THE PETITIONER/S:
ABU THAHIR AGED 31 YEARS OF AGE, S/O.BABA MUHAMMED, AL-AIN INDIAN GROUP, MEETHAL MANGAD, P.O.BARE, HOSDURG TALUK, KASARGOD -671319.
BY ADVS.
SRI.SHIRAZ ABDULLA SRI.K.ABDUL NASSAR NAME AND ADDRESS OF THE RESPONDENT/S:
1 THE COMMISSIONER GOODS & SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA STATE-695002.
2 THE ASST. TAX OFFICER GST SURVEILLANCE SQUAD NO.1, MATTANCHERRY AT ALUVA, ERNAKULAM-683101.
SRI.BIMAL K.NATH, SENIOR G.P.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No.4208 of 2018 2 EASWARAN S. , J.
------------------------- W.P. (C) No.4208 of 2018 ----------------------------------- Dated this the 25th day of March 2024 JUDGMENT The present writ petition is filed seeking the following reliefs:
i. issue a writ of certiorari or such other writ, order or direction, to quash Exts. P5 & P7 and all proceedings pursuant to it.
ii. issue a writ of Mandamus or such other writ, order or direction, directing the 2nd respondent to release the vehicle bearing Reg. No. KL-56A-9369 along with the consignment of packaged drinking water in it.
iii. Issue a direction or any other writ, order or direction prohibiting the respondents from taking any further actions pursuant to Exts.P5 and P7.
iv.
issue a writ of mandamus or such other writ, order or direction, to give an opportunity of being heard and produce relevant records to substantiate the stand of the petitioner before finalising any order.
2. By interim order dated 7.2.2018, this Court had directed the respondents to release the goods detained in terms of Ext.P5 notice on the petitioner furnishing a bank guarantee for the amount mentioned in Ext.P5 notice. This Court, again on 01.8.2023, directed the respondents to place the counter affidavit on record before the next date of hearing of the writ petition.
3. The statement filed by the 2nd respondent on 21.10.2020 reveals that the goods detained along with the vehicle has been
W.P. (C) No.4208 of 2018 3 released on bank guarantee. In paragraph No.12 of the said statement the respondent has specifically affirmed that, by order dated 05.10.2020 the respondent has passed an order imposing tax as per CGST on the petitioner at Rs.9,592/-. It is also stated in the order that the amount in the bank gurantee has been adjusted towards the tax and penalty confirmed under CGST/SGST Act, 2017. The said order/proceedings which has been handed over by the learned Government Pleader today, is taken on record.
It appears that the subject matter of the writ petition has become infructuous especially when an order is passed by the authority under Section 129 of the Goods and Services Tax Act, 2017. It is also not clear as to whether the petitioner has availed his alternative remedy as provided under the Act. In the above circumstances, this Court has no alternative but to close this writ petition as infructuous leaving open the right of the petitioner to agitate against the order so passed if he has not already been done subject to the law of limitation as provided under the Act.
Sd/- EASWARAN S. ,
JUDGE NS
W.P. (C) No.4208 of 2018 4 APPENDIX OF WP(C) 4208/2018 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE PROCESSING AND DISTRIBUTION AGREEMENT BETWEEN PETITIONER AND M/S. JYOTHI MANUFACTURING INDUSTRY.
EXHIBIT P2 COPY OF THE GST FORMS FOR THE PAYMENT OF TAX FOR THE MONTH OF NOVEMBER.
EXHIBIT P2(a) COPY OF THE GST FORMS FOR THE PAYMENT OF TAX FOR THE MONTH OF DECEMBER.
EXHIBIT P3 COPY OF THE BILL NO.589 ACCOMPANYING THE GOOD TRANSPORTED.
EXHIBIT P4 COPY OF THE E-CONSIGNMENT DECLARATION.
EXHIBIT P5 COPY OF THE DETENTION/SEIZURE ORDER ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P6 COPY OF THE WRITTEN EXPLANATION GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT.
EXHIBIT P7 COPY OF THE ORDER.