Tci Freight (A Division Of Transport Corporation Of INDIA LTD.) v. The Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 19TH DAY OF JULY 2022 / 28TH ASHADHA, 1944 WP(C) NO. 2659 OF 2022 PETITIONER: TCI FREIGHT (A DIVISION OF TRANSPORT CORPORATION OF INDIA LTD.) TCI HOUSE, 32/299A, 1ST FLOOR, NH 47, OPP TVS TRADE COMPANY, SOUTH KALAMASSERY, ERNAKULAM 683104, REPRESENTED BY ITS AREA MANAGER, RAJBIR BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SQUAD No V, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD 678 001 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 BY ADVS. SHRI.VISHNU PRADEEP, CGC ADVOCATE GENERAL OFFICE KERALA OTHER PRESENT: ADV. THUSHARA JAMES (SR.GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2022, ALONG WITH WP(C).9336/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P (C) Nos.2659 & 9336/2022 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 19TH DAY OF JULY 2022 / 28TH ASHADHA, 1944 WP(C) NO. 9336 OF 2022 PETITIONERS: 1 PRADHAN CHOUDHARY VILL KANPURA, TEHSIL NASIRABAD, AJMER, RAJASTHAN- 305025. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110001. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT: THE ASSISTANT STATE TAX OFFICER, SQUAD NO.V, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678001. ADV. THUSHARA JAMES (SR.GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2022, ALONG WITH WP(C).2659/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P (C) Nos.2659 & 9336/2022 -3- J U D G M E N T Learned counsel for the petitioner submits that these writ petitions have become infructuous.

Accordingly these writ petitions are dismissed as infructuous. GOPINATH P. JUDGE AMG

W.P (C) Nos.2659 & 9336/2022 -4- APPENDIX OF WP(C) 9336/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF REGISTRATION CERTIFICATE IN LORRY BEARING REGN.NO.RJ01GC1752 OF GOVT. OF RAJASTHAN Exhibit P2 COPY OF PERMIT IN RESPECT OF NATIONAL PERMIT GOODS VEHICLE ISSUED BY THE TRANSPORT AUTHORITY, RAJASTHAN Exhibit P3 COPY OF AUTHORIZATION CERTIFICATE OF N.P.(GOODS) ISSUED BY THE TRANSPORT AUTHORITY,RAJASTHAN Exhibit P4 COPY OF LORRY RECEIPT IS ISSUED BY THE TRANSPORTER Exhibit P5 COPY OF STATEMENT OF THE DRIVER IN FORM GST MOV-01 ISSUED BY THE 1ST RESPONDENT Exhibit P6 COPY OF ORDER FOR PHYSICAL VERIFICATION IN FORM GST MOV-02 ISSUED BY THE 1ST RESPONDENT Exhibit P7 COPY OF PHYSICAL VERTIFICATION REPORT IN FORM GST MOV-04 ISSUED BY THE 1ST RESPONDENT Exhibit P8 COPY OF ORDER FOR DETENTION UNDER SECTION 129(1) IN FORM GST MOV-06 ISSUED BY THE 1ST RESPONDENT Exhibit P9 COPY OF NOTICE UNDER SECTION 129(3) IN FORM GST MOV- 07 ISSUED BY THE 1ST RESPONDENT Exhibit P10 COPY OF ORDER IN W.P(C)NO.25636/2021 OF THIS HON'BLE COURT.

W.P (C) Nos.2659 & 9336/2022 -5- APPENDIX OF WP(C) 2659/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF REGISTRATION CERTIFICATE IN LORRY BEARING REGN. NO. RJO1GC 1752 OF GOVT. OF RAJASTHAN Exhibit P2 COPY OF STATEMENT OF THE DRIVER IN FORM GST MOV-01 ISSUED BY THE 1ST RESPONDENT Exhibit P3 COPY OF ORDER FOR PHYSICAL VERIFICATION IN FORM GST MOV-02 ISSUED BY THE 1ST RESPONDENT Exhibit P4 COPY OF PHYSICAL VERIFICATION REPORT IN FORM GST MOV- 04 ISSUED BY THE 1ST RESPONDENT Exhibit P5 COPY OF ORDER FOR DETENTION UNDER SECTION 129(1) IN FORM GST MOV-06 ISSUED BY THE 1ST RESPONDENT Exhibit P6 COPY OF NOTICE UNDER SECTION 129(3) IN FORM GST MOV-07 ISSUED BY THE 1ST RESPONDENT Exhibit P7 COPY OF ORDER IN W.P(C) NO. 25636/2021 OF THIS HON'BLE COURT