Sonotone Audio LLP v. The Assistant State Tax Officer
Original PDF →WP(C) NO. 24085 OF 2021 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 14TH DAY OF MARCH 2022 / 23RD PHALGUNA, 1943 WP(C) NO. 24085 OF 2021 PETITIONER/S: SONOTONE AUDIO LLP 102, SAVOY CHAMBERS, LINING ROAD EXTENSION, SANTACRUZ (WEST), MUMBAI-400054, REPRESENTED BY KARAN NAGPAL, DIRECTOR. BY ADVS. BLOSSOM MATHEW THOMAS JOHN AMBOOKEN B.SAJEEV KUMAR RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.II, O/O. DEPUTY COMMISSIONER STATE TAX (INTELLIGENCE), PALAKKAD- 678001. 2 THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678001. OTHER PRESENT: GP-SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24085 OF 2021 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No.24085 of 2021 ------------------------------------------------ Dated this the 14th day of March, 2022 JUDGMENT This writ petition was filed challenging Ext.P4 showcause notice issued under Section 129 (3) of the CGST Act in GST MOV-
At the time of admission, this Court had directed the detained goods to be released on furnishing bank guarantee. Learned Counsel for the petitioner submitted that goods have been thereafter released on furnishing bank guarantee. In view of the above, remedy of the petitioner is to proceed in accordance with the Statute, if final orders pursuant to Ext.P4 notice have been issued. Reserving the liberty of the petitioner to pursue its statutory remedy, this writ petition is closed. Needless to mention that the bank guarantee furnished by the petitioner shall not be invoked, till the statutory period for filing the appeal expires. The writ petition is closed accordingly. BECHU KURIAN THOMAS
JUDGE jm/
WP(C) NO. 24085 OF 2021 APPENDIX OF WP(C) 24085/2021 PETITIONER EXHIBITS Exhibit P1OF THE INVOICE DATED 7.9.2021. Exhibit P2OF THE E WAY BILL DATED 8.9.2021. Exhibit P3OF FORM GST -MOV-06 ORDER OF DETENTION DATED 12.9.2021. Exhibit P4OF THE FORM GST MOV-07-SHOW CAUSE NOTICE NO.VC-II/79/2021-22 DATED 12.9.2021. Exhibit P5OF FORM GST-MOV-01 DATED 12.9.2021. Exhibit P6OF FORM GST-MOV-02 DATED 12.9.2021. Exhibit P7OF FORM GST-MOV-04 DATED 12.9.2021. Exhibit P8OF REPLY SUBMITTED BY THE PETITIONER DATED 20.9.2021. Exhibit P9OF THE COMMUNICATION ISSUED BY THE 1ST RESPONDENT DATED 28.9.2021. Exhibit P10OF THE CIRCULAR NO.64/38/2018-GST DATED 14.9.2018 ISSUED BY MINISTRY OF FINANCE.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.