Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 5TH DAY OF JULY 2023 / 14TH ASHADHA, 1945 WP(C) NO.29782 OF 2022 PETITIONER :- MELETHIL MOHAMED SHAMEER, PROPRIETOR, M/S.SALMAN AGENCY, IX/174, PENGATTIRI, NELLAYA, PALAKKAD, PIN – 679 335.
BY ADV SHABU SREEDHARAN RESPONDENT :- THE STATE TAX OFFICER, MOBILE SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, KARUNAGAPPALLY, KOLLAM, PIN – 690 518.
SMT.RESMITHA R. CHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.29782 OF 2022 -: 2 :- JUDGMENT Dated this the 5
th day of July, 2023 The learned counsel for the petitioner contends that the vehicle of the petitioner has been detained on 18.8.2022 and that Ext.P9 proceedings have been issued demanding an unsustainable amount of Rs.1,02,64,128/- as penalty on the ground that the required documents did not accompany the transport of the goods by the petitioner. It is submitted by the learned counsel for the petitioner that the reply submitted by him has not been properly considered.
2.
A counter affidavit has been placed on record by the respondent, to which a reply is also on record by the petitioner.
3.
However, since the issue raised is with regard to the computation of the amount, I am of the opinion that the petitioner has to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017.
In the above view of the matter, the petitioner is relegated to the appeal remedy under Section 107. In case the appeal is preferred by the petitioner within two weeks from the date of receipt of a copy of this judgment, the same shall be considered and disposed of without delay, at any rate, within three months
WP(C) NO.29782 OF 2022 -: 3 :- thereafter. In the meanwhile, in case the petitioner furnishes bank guarantee for the amount of penalty as provided in Ext.P9, the vehicle as well as the goods contained therein shall be released to the petitioner.
This writ petition is ordered accordingly.
Sd/-
ANU SIVARAMAN
JUDGE Jvt/14.7.2023
WP(C) NO.29782 OF 2022 -: 4 :- APPENDIX OF WP(C) 29782/2022 PETITIONER EXHIBITS :- Exhibit P1 COPY OF STATEMENT OF THE DRIVER IN FORM GST MOV- 01 AND ORDER FOR PHYSICAL VERIFICATION IN FORM GST MOV-02 ISSUED BY THE ASST. STATE TAX OFFICER, KOLLAM DTD. 18-08-2022 Exhibit P2 COPY OF PHYSICAL VERIFICATION REPORT IN FORM GST MOV-04 ISSUED BY THE ASST. STATE TAX OFFICER, KOLLAM DTD. 18-08-2022 Exhibit P3 COPY OF NOTICE IN FORM GST MOV-07 ISSUED BY THE ASST. STATE TAX OFFICER, KOLLAM DTD. 18-08-2022 Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE ASST. STATE TAX OFFICER, KOLLAM DTD. 18-08-2022 Exhibit P5 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE ASST. STATE TAX OFFICER, KOLLAM DTD. 18-08-2022 Exhibit P6 COPY OF NOTICE ISSUED BY THE RESPONDENT DTD. 19- 08-2022 Exhibit P7 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT DTD. 23-08-2022 Exhibit P8 COPY OF NOTICE ISSUED BY THE RESPONDENT DTD. 25- 08-2022 Exhibit P9 COPY OF ORDER IN FORM GST MOV 09 ISSUED BY THE RESPONDENT DTD. 02-09-2022 Exhibit-P10 THE TRUE COPIES OF THE PURCHASE BILLS FOR THE PERIOD FROM 13.6.2022 TO 8.8.2022 RECEIVED BY THE PETITIONER FROM BIG DADDY & COMPANY, AMRITSAR AND ALSO FROM RAJINDER PAUL VINAY KUMAR OF JAMMU Exhibit-P10 TRUE COPY OF THE PURCHASE BILL DATED 13.6.2022 Exhibit-P11 TRUE COPY OF THE PURCHASE BILL DATED 25.6.2022
WP(C) NO.29782 OF 2022 -: 5 :- Exhibit-P12 TRUE COPY OF THE PURCHASE BILL DATED 5.7.2022 Exhibit-P13 TRUE COPY OF THE PURCHASE BILL DATED 19.7.2022 Exhibit-P14 TRUE COPY OF THE PURCHASE BILL DATED 8.8.2022 RESPONDENT EXHIBITS :- Exhibit R1(a) TRUE COPY OF THE NOTICE ISSUED BY THE RESPONDENT HEREIN UNDER SECTION 129(6) DATED 05-12-2022 Exhibit R1(b) TRUE COPY OF THE LETTER DATED 14-12-2022 ISSUED BY THE PETITIONER TO THE RESPONDENT Exhibit R1(c) TRUE COPY OF THE REPLY ISSUED BY THE RESPONDENT TO THE PETITIONER IN RESPONSE TO EXHIBIT R1(b)