Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 14TH DAY OF NOVEMBER 2022 / 23RD KARTHIKA, 1944 WP(C) NO. 30781 OF 2021 PETITIONER:
FOOD SERVICE INDIA PVT LTD THROUGH ITS AUTHORISED REPRESENTATIVE MR BABU P.I RAILWAY STATION ROAD, BLDG NO KP X/118, OLD NO. KP X/213, FOOD CO DIVISION, KUTHIATHODE, THURAVOOR P.O, ALLEPPEY -688 532.
BY ADVS.
ASWIN GOPAKUMAR ANWIN GOPAKUMAR NIKITHA SUSAN PAULSON ROHAN KUMAR IJAS MUHAMMED ADITYA VENUGOPALAN RESPONDENTS:
1 THE ASST.STATE TAX OFFICER MOBILE SQUAD MANJESHWAR, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD, KERALA -671 121 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)NORTH BLOCK, NEW DELHI - 110 001 OTHER PRESENT:
ADV. SAYED M THANGAL (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.30781/2021 2 JUDGMENT Petitioner has filed this writ petition challenging proceedings initiated against the petitioner under the provisions of Section 129 of the Central Goods and Services Tax/ State Goods and Services Tax Act (CGST/SGST Act).
2.
The petitioner has raised various grounds in support of the challenge. However on account of passage of time, it is not necessary to consider those contentions in these proceedings. It appears that the goods, which were the subject matter, were released under Section 129(1)(c) of the CGST/SGST Act, on the petitioner furnishing a bank guarantee for the amount in issue. The notices issued to the petitioner have been adjudicated and Exts.P18 and P19 orders have been issued on 31-10-2022. The petitioner proposes to file an appeal under Section 107 of the CGST/SGST Act before the First Appellate Authority. The petitioner apprehends that the bank guarantee may be invoked pending consideration of the stay petition by the First Appellate Authority .
3.
Heard the learned Government Pleader also.
4.
Having regard to the facts and circumstances of the
W.P.(C)No.30781/2021 3 case, this writ petition will stand disposed of directing that the bank guarantee furnished by the petitioner in terms of Section 129(1)(c) of the CGST/SGST Act (as a condition for release of goods pending adjudication of the notices in question) shall not be invoked till 20-12-2022, to enable the petitioner to file an appeal under Section 107 of the CGST/SGST Act before the First Appellate Authority against Exts.P18 and P19 orders. It is made clear that after 20-12- 2022, the petitioner will be governed by any orders that may be issued by the First Appellate Authority.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE ats
W.P.(C)No.30781/2021 4 APPENDIX OF WP(C) 30781/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GST TAX INVOICES ISSUED BY THE PETITIONER NUMBERED ASSETS SALE/KL-01/12/21-22 DATED 20-12-2021 Exhibit P2 TRUE COPY OF THE GST TAX INVOICES ISSUED BY THE PETITIONER NUMBERED ASSETS SALE/KL-02/12/21-22 DATED 20-12-2021 Exhibit P3 TRUE COPY OF THE E-WAY BILLS NUMBERED 5413 2311 6480 DATED 20-12-2021 Exhibit P4 TRUE COPY OF THE E WAY BILLS NUMBERED 5813 2311 2948 DATED 20-12-2021 Exhibit P5 TRUE COPY OF THE STATEMENTS OF THE DRIVER IN FORM GST MOV 01 Exhibit P6 TRUE COPY OF THE STATEMENTS OF THE DRIVER IN FORM GST MOV 01 Exhibit P7 TRUE COPY OF THE ORDER FOR PHYSICAL VERIFICATION OF THE GOODS IN FORM GST MOV 02 Exhibit P8 TRUE COPY OF THE ORDER FOR PHYSICAL VERIFICATION OF THE GOODS IN FORM GST MOV 02 Exhibit P9 TRUE COPY OF THE ORDER OF DETENTION IN FORM GST MOV-06 Exhibit P10 TRUE COPY OF THE ORDER OF DETENTION IN FORM GST MOV-06 Exhibit P11 TRUE COPY OF THE NOTICE UNDER SECTION 129(3), FORM GST MOV 07 Exhibit P12 TRUE COPY OF THE NOTICE UNDER SECTION 129(3), FORM GST MOV 07 Exhibit P13 TRUE COPY OF THE E-INVOICE BEARING ACKNOWLEDGEMENT NUMBER 152111473224339
W.P.(C)No.30781/2021 5 Exhibit P14 TRUE COPY OF THE E-INVOICE BEARING ACKNOWLEDGEMENT NUMBER Exhibit P15 TRUE COPY OF THE LETTER ADDRESSED TO THE 1ST RESPONDENT DATED 23-12-2021 Exhibit P16 TRUE COPY OF THE ORDER OF THIS HON'BLE COURT IN W.P9C0 NO. 18860 OF 2021 Exhibit P17 TRUE COPY OF NOTICE DATED 13.04.2022 ISSUED BY THE OFFICE OF RESPONDENT NO. 1 Exhibit P18 TRUE COPY OF FORM GST MOV - 09 BEARING ORDER NO. GST/SCN: 111/2021-22 DATED 31.10.2022 Exhibit P19 TRUE COPY OF FORM GST MOV - 09 BEARING ORDER NO. GST/SCN: 112/2021-22 DATED 31.10.2022