Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 13TH DAY OF MARCH 2024 / 23RD PHALGUNA, 1945 WP(C) NO. 9270 OF 2024 PETITIONER:
VISHNU.S.S (PROPRIETOR), AGED 29 YEARS M/S.SREE MAHADEVA STEELS, MANKUZHIKANDATHIL BUILDING, KATTAPPANA, PIN – 685 508.
BY ADVS.
P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS:
1 THE DEPUTY/ASST. ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.4, STATE GST DEPARTMENT, ERNAKULAM, PIN – 682 002.
2 THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.4,STATE GST DEPARTMENT, ERNAKULAM, PIN – 682 002.
3 THE DEPUTY COMMISSIONER, ENFORCEMENT SQUAD, STATE GST DEPARTMENT, ERNAKULAM, PIN – 682 024.
SMT. RESHMITA RAMACHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9270 OF 2024 2 JUDGMENT In the light of the issuance of notice for confiscation of the vehicle in question, the reliefs sought for in the writ petition have become infructuous. However, it is open to the petitioner to file an application under sub-section (2) of Section 130 of the CGST / SGST Act before the competent authority for release of the vehicle. The said officer may also consider whether the vehicle can be released to the petitioner on furnishing bank guarantee.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 9270 OF 2024 3 APPENDIX OF WP(C) 9270/2024 PETITIONER EXHIBITS Exhibit - P1 TRUE COPY OF THE INVOICE NO.28 DATED 02.03.2024 AMOUNTED RS.1,15,500/-.
Exhibit -P2 TRUE COPY OF THE RECEIPT DATED 02.03.2024 @ 02.03.44 PM SHOWING THE WEIGHING OF THE GOODS ISSUED BY VARUNA WEIGH BRIDGE, VYTILA.
Exhibit - P3 TRUE COPY OF THE FORM GST MOV-01 DATED 02.03.2024 @ 02.10PM ISSUED BY THE 1ST RESPONDENT.
Exhibit - P4 TRUE COPY OF THE FORM GST MOV-02 NOTICE DATED 02.03.2024 ISSUED BY THE 1ST RESPONDENT .
Exhibit - P5 TRUE COPY OF THE FORM GST MOV-04 FOR PHYSICAL VERIFICATION REPORT DATED 02.03.2024 BY THE 1ST RESPONDENT.
Exhibit - P6 TRUE COPY OF THE SUMMONS UNDER SEC.70 OF THE ACT 2017 DIRECTING THE DRIVER OF THE VEHICLE SRI.SHINE SHAJI TO APPEAR ON 02.03.2024.
Exhibit - P7 TRUE COPY OF THE E-WAY NO.5516 1966 0876 DATED 02-03-2024 .
Exhibit -P8 TRUE COPY OF THE RELEVANT PORTION OF THE CIRCULAR NO.41/15/2018-GST DATED 13-04-2018.