Mohasin K. vs. The Assistant State Tax Officer - Kerala High Court, 02 September 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 2ND DAY OF SEPTEMBER 2021 / 11TH BHADRA, 1943 WP(C) NO. 17734 OF 2021 PETITIONER: MOHASIN K. AGED 39 YEARS, S/O.ALIKUTTY K., KOTTAMMAL KODIYATHUR, MUKKAM VIA., KOZHIKODE DISTRICT NOW RESIDING AT 13 4TH MAIN ROAD N T PET, KARNATAKA, BANGALORE - 560 002. BY ADV P.M.ZIRAJ RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SPECIAL SQUAD, KERALA SGST DEPARTMENT, PALAKKAD, PIN - 678 001. 2 STATE TAX OFFICER SPECIAL SQUAD, STATE GST DEPARTMENT, PALAKKAD, PIN - 678 001. 3 DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, PIN - 678 001. DR.(ADV) THUSHARA JAMES, SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.17734/21 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.17734 of 2021 ---------------------------------------- Dated this the 2nd day of September, 2021 JUDGMENT Petitioner challenges the detention of goods under section 129 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for brevity). Petitioner claims that his lorry was seized on 4.8.2021 along with the excavator, which was being transported, pursuant to which Ext.P4 order of detention was issued under section 129(1) of the CGST Act. It is the case of the petitioner that he is entitled to get release of the vehicle on complying with the appropriate conditions that may be fixed by this Court.

It is the settled position of law, especially in view of the decision in State of Uttar Pradesh v. Kay Pan Fragrance Pvt. Ltd. [2020] 74 GSTR 281 (SC) that the writ petition seeking direction to release the goods detained under section 129 of the CGST Act shall not be entertained by the High Court. This is all the more so since section 129 of the CGST Act is a complete code by itself and provides opportunity for obtaining reliefs by the assessees as specified therein. In the said circumstances, the assessee is not

W.P.(C) No.17734/21 -:3:- without any remedy. Remedy is available under the CGST Act itself.

Accordingly, I am not inclined to entertain this writ petition. However the proceedings that has now been initiated under section 129 of the CGST Act ought to culminate in a time bound manner as stipulated therein. The 2nd respondent shall complete the adjudication proceedings as early as possible, at any rate, within a period of 7 days from the date of receipt of a copy of this judgment. Needless to mention, if the petitioner makes an application for release of the vehicle, the same shall be considered in accordance with law. With the above direction, this writ petition is dismissed. BECHU KURIAN THOMAS JUDGE vps

W.P.(C) No.17734/21 -:4:- APPENDIX OF WP(C) 17734/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1OF THE RELEVANT PAGES OF THE REGISTRATION CERTIFICATE OF THE VEHICLE OF PETITIONER. EXHIBIT P2OF THE ORDER FOR PHYSICAL VERIFICATION/INSPECTION

OF THE CONVEYANCE GOODS AND DOCUMENTS DATED 4/8/2021 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3OF THE ANNEXURE TO PHYSICAL VERIFICATION/INSPECTION IN RESPECT OF VC/SPL/037/2021-22 DATED 5/8/2021. EXHIBIT P4OF THE ORDER DATED 5/8/2021 ISSUED BY THE SECOND RESPONDENT. EXHIBIT P5OF THE NOTICE UNDER SECTION 129(3) OF THE CENTRAL GOODS AND SERVICE TAX ACT 2017 WITHOUT DATE. EXHIBIT P6OF THE AGREEMENT DATED 15/7/2021 EXECUTED BETWEEN THE OWNER OF VEHICLE MR.KESHAVAN AND MALABAR ROCK PRODUCTS PRIVATE LIMITED.