M/S.Alliance Car Carrier vs. The Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 6TH DAY OF SEPTEMBER 2021 / 15TH BHADRA, 1943 WP(C) NO. 16046 OF 2021 PETITIONER/S: M/S.ALLIANCE CAR CARRIER, FLAT NO. D2, DOOR NO. 853, THIYAGARAJA COMPLEX, POONAMALLEE HIGH ROAD, KILPAUK, CHENNAI, TAMIL NADU 600
REPRESENTED BY ITS DIRECTOR, DHARMVIR SHARMA. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO. VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD 678 001. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT , IMPROVEMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY ADV GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16046 OF 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No. 16046 of 2021 ---------------------------------------- Dated this the 6th day of September, 2021 JUDGMENT This writ petition has been filed seeking quashing of Exts. P3 and P3(c) proceedings initiated under Section 129 of the CGST Act. It is submitted by the learned Counsel for the petitioner that pursuant to Exts.P3 and P3(c), orders under Section 129(3) as MOV-9 has already been passed. In view of the above submission, nothing remains to be considered in this writ petition and the same is accordingly dismissed as infructuous. Notwithstanding the above, the petitioner is entitled to initiate appropriate proceedings to challenge the order issued under Section 129 as MOV-9, before the appropriate authority, in accordance with law. BECHU KURIAN THOMAS JUDGE AJ/06.09.2021
WP(C) NO. 16046 OF 2021 3 APPENDIX OF WP(C)NO.16046/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF INVOICE NO. TVDG2788412 ISSUED BY MS. MARUTHI SUZUKI INDIA LTD., TO M/S. A.M. MOTORS, MALAPPURAM DTD,. 15.07.2021. Exhibit P1(A) COPY OF INVOICE NO. TVDG2788396 ISSUED BY MS. MARUTHI SUZUKI INDIA LTD., TO M/S. A.M. MOTORS, MALAPPURAM DTD,. 15.07.2021. Exhibit P1(B) COPY OF INVOICE NO. TVDDM3199490 ISSUED BY MS. MARUTHI SUZUKI INDIA LTD., TO M/S. A.M. MOTORS, MALAPPURAM DTD,. 16.07.2021. Exhibit P1(C) COPY OF INVOICE NO. TVDG2788397 ISSUED BY MS. MARUTHI SUZUKI INDIA LTD., TO M/S. A.M. MOTORS, MALAPPURAM DTD,. 15.07.2021. Exhibit P1(D) COPY OF INVOICE NO. TVDG3199314 ISSUED BY MS. MARUTHI SUZUKI INDIA LTD., TO M/S. A.M. MOTORS, MALAPPURAM DTD,. 16.07.2021. Exhibit P1(E) COPY OF INVOICE NO. TVDM3201468 ISSUED BY MS. MARUTHI SUZUKI INDIA LTD., TO M/S. A.M. MOTORS, MALAPPURAM DTD,. 17.07.2021. Exhibit P2 COPY OF E-WAY BILL GENERATED BY THE MANUFACTURER M/S. MARUTHI SUZUKI INDIA LTD. 17.06.2021. Exhibit P2 (A) COPY OF E-WAY BILL GENERATED BY THE MANUFACTURER M/S. MARUTHI SUZUKI INDIA LTD. 16.07.2021. Exhibit P2 (B) COPY OF E-WAY BILL GENERATED BY THE MANUFACTURER M/S. MARUTHI SUZUKI INDIA LTD. 16.07.2021. Exhibit P2 (C) COPY OF E-WAY BILL GENERATED BY THE MANUFACTURER M/S. MARUTHI SUZUKI INDIA LTD. 18.07.2021. Exhibit P2 (D) COPY OF E-WAY BILL GENERATED BY THE
WP(C) NO. 16046 OF 2021 4 MANUFACTURER M/S. MARUTHI SUZUKI INDIA LTD. 16.07.2021. Exhibit P2 (E) COPY OF E-WAY BILL GENERATED BY THE MANUFACTURER M/S. MARUTHI SUZUKI INDIA LTD. 17.07.2021. Exhibit P2 (F) COPY OF E-WAY BILL GENERATED BY THE MANUFACTURER M/S. MARUTHI SUZUKI INDIA LTD. 17.07.2021. Exhibit P2 (G) COPY OF CONSOLIDATED E-WAY BILL GENERATED BY THE MANUFACTURE M/S. MARUTHI SUZUKI INDIAN LTD DATED 29.07.2021. Exhibit P3 COPY OF STATEMENT OF THE DRIVER OF THE VEHICLE IN FORM GST MOV O1 DTD. 01.08.2021. Exhibit P3 (A) COPY OF ORDER FOR PHYSICAL VERIFICATION IN FROM GST MOV 02 DTD. 01.08.2021. Exhibit P3 (B) COPY OF ORDER OF DETENTION UNDER SECTION 129(1) IN FORM GST MOV 06 DTD. 01.08.2021. Exhibit P3 (C) COPY OF NOTICE OF DETENTION UNDER SECTION 129(3) IN FORM GST MOV OT. DTD. 01.08.2021. Exhibit P4 COPY OF JUDGMENT I N WP NO. 9688/2020 OF THE TELANGANA HIGH COURT DTD. 02.06.2021. Exhibit P5 LETTER SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT DTD. 04.08.2021. Exhibit P6 COPY OF ORDER IN MOV 09 ISSUED BY THE ADDL. 4TH RESPONDENT.
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.