Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 33537 OF 2022 PETITIONER:
1 VTS STEELS, 74/A, MAIN ROAD, MITHRAPURAM, ADOOR, PATHANAMTHITTA, PIN – 691523 REPRESENTED BY ITS MANAGING PARTNER SRI. VARGHESE M. GEORGE, BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV P.G.SATHISH KUMAR RESPONDENTS:
1 THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO.II, STATE GST DEPARTMENT, THIRUVANANTHAPURAM -, PIN - 695033 2 THE STATE TAX OFFICER, SURVEILLANCE SQUAD NO.II, STATE GST DEPARTMENT, THIRUVANANTHAPURAM -, PIN - 695033 3 THE COMMISSIONER OF STATE TAX, STATE G.S.T. DEPARTMENT, TAX TOWER, KILLIPPALAM, KARAMANA -P.O, THIRUVANANTHAPURAM-, PIN - 695002 ADV. JASMIN M M, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.33537 of 2022 2 JUDGMENT Dated this the 21st day of October, 2022 The petitioner faced with proceedings under Section 129 of the CGST/SGST Act, 2017. The grievance of the petitioner is that despite the willingness of the petitioner to comply with the provisions of Section 129 (1)(c), the 1st respondent is refusing to accept the bank guarantee and release the goods, pending adjudication of the notice.
2.
Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that if the petitioner complies with the provision of Section 129 (1)(c), there is no reason for the 1st respondent to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129.
Hence, this writ petition is disposed of directing the 1st respondent to release the goods and
WPC No.33537 of 2022 3 conveyance in question on the petitioner complying with the conditions prescribed in Section 129(1)(c) of the CGST/SGST Act without any further delay. If the proceedings under Section 129 result in an adverse order against the petitioner, the bank guarantee furnished by the petitioner will not be invoked for a period of thirty days from the date of the order to enable the petitioner to apply for appropriate relief before the appellate authority.
Sd/- GOPINATH P.
JUDGE SKP/21-10
WPC No.33537 of 2022 4 APPENDIX OF WP(C) 33537/2022 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE INVOICE NO.217 DATED:
18.10.2022 EXHIBIT P1(A) TRUE COPY OF THE INVOICE NO.218 DATED:
18.10.2022 EXHIBIT P1(B) TRUE COPY OF THE INVOICE NO.219 DATED:
18.10.2022 EXHIBIT P2 TRUE COPY OF THE E-WAY BILL NO. 521423353712 DATED: 18.10.2022 (SUPPORTING EXT.P.1[A]) EXHIBIT P2(A) TRUE COPY OF THE E -WAY BILL NO. 511423360470 DATED: 18.10.2022 (SUPPORTING EXT.P.1[B]) EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-02 SO ISSUED DATED: 19.10.2022 EXHIBIT P3(A) TRUE COPY OF THE FORM GST MOV-04 SO ISSUED DATED: 19.10.2022 EXHIBIT P4 TRUE COPY OF THE REVISED FORM GST MOV-02 (ORDER OF PHYSICAL VERIFICATION ETC) SO ISSUED DATED:
19.10.2022 EXHIBIT P4(A) TRUE COPY OF THE REVISED FORM GST MOV-04 (PHYSICAL VERIFICATION REPORT] SO ISSUED DATED:
19.10.2022 EXHIBIT P4(B) TRUE COPY OF THE REVISED FORM GST MOV-06 (ORDER OF DETENTION) SO ISSUED DATED: 19.10.2022 EXHIBIT P4(C) TRUE COPY OF THE REVISED FORM GST MOV-07 (NOTICE U/S.129(3)/ CALCULATION OF TAX/PENALTY) SO ISSUED DATED: 19.10.2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE