Venugopal vs. The Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 21ST DAY OF OCTOBER 2021 / 29TH ASWINA, 1943 WP(C) NO. 22262 OF 2021 PETITIONER : VENUGOPAL, AGED 54 YEARS, T/C 17/380/5, CHANDRODAYAM, CHADIYARA, POOJAPURA, THIRUVANANTHAPURAM – 695 012. BY ADV U.JAYAKRISHNAN RESPONDENTS : 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.VIII, ERNAKULAM-682 015. 2 NATARAJAN, AGED 58 YEARS, S/O. KESAVAN, PROPRIETOR, ARCHANA TRANSPORTS, 2/41 A, MADATHUR BY-PASS ROAD, BEHIND KANI (HP), THOOTHUKUDI TAMIL NADU, PIN-628 008. 3 MANAGING DIRECTOR, V.V.TITANIUM PIGMENTS PRIVATE LIMITED, GSTIN 3311DCV7723P1ZU, A-81, SIPCOT INDUSTRIAL COMPLEX, SOUTH VEERAPANDIYA PURAM, THOOTHUKUDI, TAMILNADU, PIN- 628 002. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 22262 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.22262 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 21st day of October, 2021

JUDGMENT The learned Senior Government Pleader Dr.Thushara James, upon instructions submitted that the entire amount involved in the dispute has been paid by the supplier of the goods M/s.V.V.Titanium Pigments Private Limited, Thoothukudi and the goods as well as the vehicle have been released and therefore nothing survives in this writ petition. The aforesaid submission is recorded and the writ petition is closed. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 22262 OF 2021 3 APPENDIX OF WP(C) 22262/2021 PETITIONER'S EXHIBITS : Exhibit P1OF THE CERTIFICATE OF REGISTRATION OF THE CONVEYANCE KL-01-CJ- 6950 IN THE NAME OF THE PETITIONER. Exhibit P2OF THE E-WAY BILL 541302241969 AND INVOICE DATED 7.10.2021. Exhibit P2AOF INVOICE DATED 7.10.2021. Exhibit P3OF THE STATEMENT OF THE DRIVER OF THE GOODS AND CONVEYANCE IN GST MOV 1 DATED 10.10.2021. Exhibit P4OF THE ORDER OF THE PHYSICAL VERIFICATION/INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS IN GST MOV-02 DATED 10.102021. Exhibit P5OF THE PHYSICAL VERIFICATION REPORT IN GST MOV-4 DATED 10.10.2021. Exhibit P6OF THE ORDER OF DETENTION IN GST MOV-06 DATED 10.10.2021. Exhibit P7 AOF THE NOTICE UNDER SECTION 129(3) OF THE CGST ACT 2017, AND SGST ACT 2017/UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT 2017 IN GST MOV-07 DATED 10.10.2021. Exhibit P8 CIRCULAR NO.64/38/2018-GST ISSUED BY (MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING). Exhibit P9OF THE REPRESENTATION DATED 11.10.2021 GIVEN BY THE PETITIONER TO RESPONDENT.