Vijay.R vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 22ND DAY OF OCTOBER 2021 / 30TH ASWINA, 1943 WP(C) NO. 22482 OF 2021 PETITIONER: VIJAY.R, AGED 23 YEARS, S/O. RAJANGAM, NO.2-108, COLONY STREET, MARUVUR, THIRUVAIYARU TALUK, MARUR, MARUVUR, THANJAVUR BY ADVS. PRAVEEN K. JOY E.S.SANEEJ M.P.UNNIKRISHNAN M.K.SAMYUKTHA ABHILASH.N RESPONDENTS : 1 UNION OF INDIA, REP BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110 001 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD, TRIVANDRUM - 695 001 3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, PERUMANOOR P.O., ERNAKULAM - 682 015 4 ASSISTANT SALES TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.III., N PARAVOOR, MATTANCHREY AT ALUVA-683 101 R1 BY ADV.P.VIJAYAKUMAR, ASGI R2 TO R4 BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :

WP(C) NO. 22482 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.22482 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 22nd day of October, 2021

JUDGMENT Petitioner is aggrieved by the proceedings initiated under Section 129 of the Goods and Services Tax Act (for short, 'the Act'). He seeks directions for release of the vehicle as well as the goods purported to be detained as per Exts.P2 and P3. 2. It is pointed out that the goods carried in vehicle bearing No.TN 34X-1285 was subjected to inspection and detection on 10.10.2021 and thereafter Ext.P3 notice was issued for physical verification and inspection of the documents. The proper officer has recorded in Ext.P3 that there were certain discrepancies, especially relating to place of business which was seen as not declared. It is also indicated in Ext.P3 that proceedings under Section 130 of the Act is proposed to be initiated. Having regard to the aforesaid circumstances, I am of the view that the remedy of the petitioner is as per the provisions of Sections 129 or 130 of the Act, as the case may be, as and when the same are initiated. If the proceedings initiated under Sections 129 of the Act has not yet completed and if the proceedings under Section 130 of the Act have in the meantime been initiated, remedy of the petitioner is in either case to approach the proper officer for appropriate reliefs as contemplated under the relevant provisions of the Act. The remedy of the petitioner is not

WP(C) NO. 22482 OF 2021 3 before this Court in the light of the decision of the Supreme Court in Assistant Commissioner of State Tax v. Commercial Steel Ltd. [2021 (52) G.S.T.L.385]. Hence, there is no merit in the writ petition and the same is dismissed. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 22482 OF 2021 4 APPENDIX OF WP(C) 22482/2021 PETITIONER'S EXHIBITS : Exhibit P1 THE TRUE PHOTOCOPY OF THE E-WAY BILL NO.5213 0298 0769 DATED 09.10.2021 WITH VEHICLE NO.TN 34X-1285 Exhibit P2 THE TRUE PHOTOCOPY OF THE STATEMENT OF THE OWNER/ DRIVER/ PERSON-IN-CHARGE OF HE GOODS AND CONVEYANCE, TAKEN BY 4TH RESPONDENT DATED 10.10.21 Exhibit P3 THE TRUE PHOTOCOPY OF THE ORDER OF PHYSICAL VERIFICATION /INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS DATED 10.10.2021 OF 4TH RESPONDENT Exhibit P4 THE TRUE PHOTOCOPY OF HE REQUEST DATED 16.10.2021 SUBMITTED BY PETITIONER TO 4TH RESPONDENT Exhibit P5 THEOF THE JUDGMENT IN WPC 21907/2020 AND CONNECTED CASES DATED 06.1.2020 OF THIS HONBLE COURT