Judgment
WP(C) NO. 18335 OF 2020 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 13TH DAY OF OCTOBER 2022 / 21ST ASWINA, 1944 WP(C) NO. 18335 OF 2020 PETITIONER/S:
MOOTHEDAN OVERSEAS IV/7, 8, 9, 10 N.H.17, AZAKAM, KODAKARA, THRISSUR - 680 684., REPRESENTED BY ITS MANAGING PARTNER JOSE MOOTHEDAN.
BY ADVS.
SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENT/S:
1 THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) SQUAD NO.III, SGST DEPARTMENT, KERALA, THRISSUR - 680 003.
2 THE ASSISTANT COMMISSIONER SGST DEPARTMENT, KERALA, CIRCLE 1, THRISSUR - 680 003.
OTHER PRESENT:
ADV. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18335 OF 2020 2 JUDGMENT Petitioner faces proceedings under Section 129 of the CGST/SGST Acts.
The goods in question have already been released to the petitioner pursuant to the interim order issued by this Court. The learned counsel for the petitioner prays that a direction may be issued to the 1st respondent to complete the proceedings under Section 129 within a time frame.
2.
Heard the learned Senior Government Pleader also.
Having regard to the limited nature of relief sought for by the petitioner, this writ petition is disposed of directing the 1st respondent to complete the proceedings initiated against the petitioner under the provisions of Section 129 of the CGST/SGST Acts, which are subject matter of Ext.P5 notice, within a period of two months from the date of receipt of a certified copy of the judgment.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE okb/ //True copy// P.S. to Judge
WP(C) NO. 18335 OF 2020 3 APPENDIX OF WP(C) 18335/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF INVOICE NO.170 DATED 28.08.2020 OF THE PETITIONER.
EXHIBIT P2 TRUE COPY OF E-WAY BILL NO.551198457450 DATED 28.08.2020.
EXHIBIT P3 TRUE COPY OF THE NOTICE IN FORM GST MOV-02 DATED 29.08.2020 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE ORDER FORM GST MOV-06(VC- III/54/GST/2020-21 DATED 03.09.2020 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE NOTICE FORM GST MOV-07(VC- III/54/GST/2020-21 DATED 03.09.2020).