Babu Pulikottil Chakkappan vs. The State Of Kerala
Held
The High Court allowed the appeal, directing the release of the goods. It noted that the tax component was already paid by the consignor and a bank guarantee for the penalty amount had been furnished, treating the case as a singular circumstance without interpreting Rule 138 of the CGST Rules as a precedent.
Facts
An automobile dealer purchased goods transported by railway from Delhi. The goods were intercepted by tax authorities for non-updation of Part B of the E-way bill before interception, leading to a notice and final order under Section 129(3) of the CGST Act demanding tax and penalty. The Single Judge dismissed the writ petition, citing the availability of a statutory remedy.
Key Issues
The key issue was whether the non-updation of Part B of the E-way bill before interception, but after the commencement of movement by railway, warranted detention and penalty under Section 129(3) of the CGST Act, particularly considering the interpretation of Rule 138(2A).
Sections Cited
Section 129(3), Rule 138(2), Rule 138(2A), Rule 140
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 30TH DAY OF SEPTEMBER 2022 / 8TH ASWINA, 1944 WA NO. 515 OF 2022 WP(C) 6554/2022 OF HIGH COURT OF KERALA APPELLANT/S: BABU PULIKOTTIL CHAKKAPPAN,AGED 57 YEARS SON OF LATE P.P CHAKAPPAN,PROPRIETOR, CHAKKAPPAN AUTOMOBILES, XIV-666, GURUVAYOOR ROAD, POONKUNNAM, THRISSUR 680 002 BY ADVS.K.P.PRADEEP/HAREESH M.R. T.T.BIJU/T.THASMI/M.J.ANOOPA RESPONDENT/S: 1 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM 695 001 2 COMMISSIONER OF KERALA STATE GST,KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM,KARAMANA P.O, THIRUVANANTHAPURAM 695 002 3 STATE TAX OFFICER,SQUAD NO VII, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, 5TH FLOOR, GST COMPLEX, THEVARA, ERNAKULAM 682 015 4 JIOLAT AUTO GAS INDUSTRIES,NEW DELHI HEAD OFFICE 2094/G-5, GALI NO 17, PREM NAGAR, NEW DELHI 110 008,REPRESENTED BY ITS AUTHORISED SIGNATORY 5 NIKITA LOGISTICS SOLUTION,ROHINI NORTH WEST DELHI, DELHI 110 085, BY ADV SENIOR GOVERNMENT PLEADER (B/O) THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27.09.2022, THE COURT ON 30.9.
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