Ayyoob vs. Union Of INDIA - Kerala High Court, 04 May 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUE AY, THE 04TH DAY OF MAY 2021 / 14TH VAISAKHA, 1943 WP(C).No.4954 OF 2021(T) PETITIONER: AYYOOB AGED 46 YEARS S/O.UMMER, PARANKIMAVILA VEEDU, AMANI MOBILE ACCESSORIES, 34/357A, CHERICHYIL BUILDING, PARAPPANANGADI, CHEMMAD, MALAPPURAM-676306. BY ADVS. SRI.PRAVEEN K. JOY SRI.E.S.SANEEJ SRI.M.P.UNNIKRISHNAN SMT.M.K.SAMYUKTHA SRI.N.ABHILASH SHRI.DEEPU RAJAGOPAL RESPONDENTS: 1 UNION OF INDIA REP. BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001. 2 THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD, TRIVANDRUM-695001. 3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, PERUMANOOR P.O., ERNAKULAM-682015. 4 ASSISTANT SALES TAX OFFICER, STATE GST DEPARTMENT, SQUAD NO.4, EDAPPALLY, ERNAKULAM-682024. R2 BY ADV. SRI.M.S.AMAL DHARSAN GOVERNMENT PLEADER SMT. VINEETHA.B THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.05.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.4954/2021 : 2 : J U D G M E N T ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 4th day of May, 2021 The petitioner is the Proprietor of a Mobile accessories unit. He is having registration under the GST. Goods under Exts.P2 to P5 invoices were parcelled through DTDC courier service. On 15.02.2021, the fourth respondent- Assistant Sales Tax Officer conducted inspection of parcel service premises and ordered a physical verification. The petitioner went to the fourth respondent and produced Exts.P2 to P5 invoices. However, the fourth respondent refused to release the consignments.

The petitioner would contend that the consignment is for 80 pieces of batteries and 5000 pieces of tempered glass for mobile. The petitioner also have tax invoices for another 6000 pieces of tempered glass and 4000 pieces of back cover. The GST number is noted in the bill. The petitioner is entitled to get the goods released under a bond,

WP(C) No.4954/2021 : 3 : since the petitioner is a registered GST dealer. However the fourth respondent is not releasing the goods.

Heard the learned counsel for the petitioner and the learned Government Pleader appearing for respondents.

On perusal of the pleadings, it is found that in a similar writ petition WP(C) No.1141/2020 produced by the petitioner as Ext.P6, this court directed release of goods on execution of a simple bond, without insisting on the petitioner furnishing bank guarantee. In the circumstances, this writ petition is disposed of directing the respondents to conclude the proceedings pursuant to Ext.P7 and pass orders therein, within a period of two weeks in accordance with law and also taking into consideration Ext.P6 judgment of this Court in WP(C)No.1141/2020. It is made clear that this Court has not expressed anything on the merits of the claims of the petitioner in this judgment. N. NAGARESH, JUDGE aks/04.05.2021

WP(C) No.4954/2021 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THE TRUE PHOTOCOPY OF THE REGISTRATION CERTIFICATE ALONG WITH ANNEXURE OF FORM GST OF GOVERNMENT OF INDIA DATED 11.02.2021. EXHIBIT P2 THE TRUE PHOTOCOPY OF THE BILL OF SUPPLY ISSUED TO THE PETITIONER DATED 06.02.2012 FOR 280 BATTERIES. EXHIBIT P3 THE TRUE PHOTOCOPY OF THE TAX INVOICE DATED 07.02.2021 FOR 5000 TEMPERED GLASS FOR MOBILE ISSUED TO THE PETITIONER. EXHIBIT P4 THE TRUE PHOTOCOPY OF THE TAX INVOICE DATED 07.02.2021 FOR 6000 TEMPERED GLASS ISSUED TO THE PETITIONER. EXHIBIT P5 THE TRUE PHOTOCOPY OF THE INVOICE NO.212 DATED 07.02.2021 FOR 4000 BACK COVER ISSUED TO THE PETITIONER. EXHIBIT P6 THEOF THE JUDGMENT IN WPC 1141/2020 DATED 31.01.2020. EXHIBIT P7 THE TRUE PHOTOCOPY OF THE ORDER DATED 15.02.2021 OF 4TH RESPONDENT. rmm