Kerala Roadways (P) LTD. vs. Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 27TH DAY OF APRIL 2021 / 7TH VAISAKHA, 1943 WP(C).No.10399 OF 2021(Y) PETITIONER: KERALA ROADWAYS (P) LTD., REPRESENTED BY ITS LEGAL OFFICER R. MOHANKUMAR, S/O. RAVINDRAN PILLAI, AGED 59 YEARS, AREA OFFICE, THAMARAKULAM, KOLLAM DISTRICT-691 001. BY ADVS. SRI.T.V.GEORGE SRI.JIMMY GEORGE (THADATHIL) RESPONDENTS: 1 COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWERS, KARAMANA P.O., KILLIPPALAM, THIRUVANANTHAPURAM-695 002. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, COCHIN-682 015. 3 ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, SQUAD NO.II, CHENGANNUR, PIN-689 121. GP SMT PRIYA SHANAVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.10399 of 2021 2 JUDGMENT Dated this the 27th day of April, 2021 Exhibits P7 to P12 are final orders passed under Section 129 of the Central Goods and Services Tax Act, 2017. The remedy of the petitioner against these orders is to file an appeal as provided therein.
Hence this court cannot interfere on the said orders.
However, the consignments are ready made garments and that are detained for the last almost 40 days already. Petitioner is willing to furnish bank guarantee for the amounts ordered in Exhibits P7 to P12. 3. In such circumstances, taking note of the present situation and also the facts arising in the present case, including the nature of goods, I direct the 3rd respondent to release the goods to the owner of the goods on condition that the petitioner along with the owner of the goods, furnishes a bank guarantee to the extent of amount demanded in Exhibits P7 to P12, within a period of 15 days from today. Writ petition is disposed of. Bechu Kurian Thomas
Judge vpv
W.P.(C)No.10399 of 2021 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE SAID CONSOLIDATED E- WAY BILL DATED 12/03/2021. EXHIBIT P2OF THE MEDICAL CERTIFICATE DATED 13/03/2021 ISSUED BY DR. L. GAYATHRI, AMRUTHALINGAM HOSPITAL. EXHIBIT P3OF THE SAID FORM GST MOV.01 AND 02 ORDERS ISSUED ON ONE CONSIGNMENT (SCN/ALPY-2/194/20-21). EXHIBIT P4OF ORDER OF DETENTION U/S. 129(1) AND A NOTICE U/S. 129(3) OF CGST ACT AS REGARDS ONE CONSIGNMENT (SCN/ALPY-2/194/20-21) EXHIBIT P5OF THE NOTICE U/S. 129(3) OF CGST ACT AS REGARDS ONE CONSIGNMENT (SCN/ALPY-2/194/20-21). EXHIBIT P6OF THE REPLY ISSUED BY THE PETITIONER DATED 17/03/2021. EXHIBIT P7OF DEMAND ORDER U/S. 129(3) OF THE CGST ACT DATED 12/04/2021 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P8OF DEMAND ORDER U/S. 129(3) OF THE CGST ACT DATED 12/04/2021 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P9OF DEMAND ORDER U/S. 129(3) OF THE CGST ACT DATED 12/04/2021 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10OF DEMAND ORDER U/S. 129(3) OF THE CGST ACT DATED 12/04/2021 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P11OF DEMAND ORDER U/S. 129(3) OF THE CGST ACT DATED 12/04/2021 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P12OF DEMAND ORDER U/S. 129(3) OF THE CGST ACT DATED 12/04/2021 ISSUED BY THE 3RD RESPONDENT.
W.P.(C)No.10399 of 2021 4 EXHIBIT P13OF THE JUDGMENT DATED 11/10/2018 IN A SIMILAR CASE PASSED BY THIS HON'BLE COURT. EXHIBIT P14OF THE JUDGMENT DATED 19/09/2018 IN A SIMILAR CASE PASSED BY THIS HONOURABLE COURT. // P.A. TO JUDGE
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.