Shukoor vs. Assistant Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943 WP(C) NO. 23271 OF 2021 PETITIONER : SHUKOOR, AGED 34 YEARS, PROPRIETOR, S.K.TRADERS, 15/146, NEAR WATER TANK, RS ROAD, KANJIKODE, PALAKKAD-678 621. BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT : ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.V, NILAMBUR-676 542, MALAPPURAM DISTRICT. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 23271 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.23271 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 2nd day of November, 2021 JUDGMENT The learned counsel for the petitioner as well as the learned Senior Government Pleader submits that pursuant to the order dated 27.10.2021, the petitioner appeared before the officer and after passing the orders thereon, the goods have already been released. Reserving the liberty of the petitioner to pursue the appropriate remedy, if any available in law, this writ petition is closed recording the aforesaid submission. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 23271 OF 2021 3 APPENDIX OF WP(C) 23271/2021 PETITIONER'S EXHIBITS : Exhibit P1OF THE REGISTRATION CERTIFICATE IN FORM GST REG 06 ISSUED BY THE SUPERINTENDENT BELGAM D (ST) TO THE PETITIONER. Exhibit P2OF THE LATEST MONTHLY RETURN IN FORM GSTR 3B FOR SEPTEMBER 2021 FILED BY THE PETITIONER. Exhibit P3OF THE INVOICE NO.373 DATED 20.10.2021 ISSUED BY THE PETITIONER. Exhibit P3 AOF THE E-WAY BILL NO.511305758818/20-10-2021 ISSUED AGAINST EXT.P3. Exhibit P4OF INVOICE NO.381 DATED 21.10.2021 ISSUED BY THE PETITIONER. Exhibit P4 AOF THE E-WAY BILL NO.521306199725/21-10-2021 ISSUED AGAINST EXT.P4. Exhibit P5OF INVOICE NO.382 DATED 21.10.2021 ISSUED BY THE PETITIONER. Exhibit P5 AOF THE E-WAY BILL NO.551306205670/21-10-2021 ISSUED AGAINST EXT.P5. Exhibit P6OF THE NOTICE IN MOV 1 AGAINST EXT.P3 ISSUED BY THE RESPONDENT. Exhibit P7OF THE NOTICE IN MOV 1 AGAINST EXT.P4 ISSUED BY THE RESPONDENT. Exhibit P8OF THE NOTICE IN MOV 1 AGAINST EXT.P5 ISSUED BY THE RESPONDENT. Exhibit P9OF THE CONFISCATION NOTICE ISSUED UNDER SECTION 130 OF THE GST ACT TO THE PETITIONER AGAINST EXT.P6. WP(C) NO. 23271 OF 2021 4 Exhibit P10OF THE CONFISCATION NOTICE ISSUED UNDER SECTION 130 OF GST ACT TO THE PETITIONER AGAINST EXT.P7. Exhibit P11OF THE CONFISCATION NOTICE ISSUED UNDER SECTION 130 OF THE GST ACT TO THE PETITIONER AGAINST EXT.P8. Exhibit P12OF THE REGISTRATION CERTIFICATE IN FOR,M GST REG 06 DATED 09.10.2019 ISSUED TO M/S. NEW MYSORE STEELS, SUPERINTENDENT. Exhibit P13OF THE CIRCULAR NO.41/15/2018- GST DATED 13.04.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES. Exhibit P14OF THE CIRCULAR NO.64/38/2018- GST DATED 14.09.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES. Exhibit P15OF THE JUDGMENT DATED 11.10.2019 IN F.S. ENTERPRISE V.S STATE OF GUJARAT REPORTED IN (2019) (11) TMI 711.