Rajam Traders vs. The Assistant State Tax Officer (Int)

WP(C)/26418/2020HC KeralaGSTCNR KLHC01065492202030 November 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SHRI.RAHUL A

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Held

The Court found the detention not unjustified but directed the release of the goods and vehicle. This release was conditional upon the petitioner furnishing a bank guarantee for the demanded amount, after which the respondent was to proceed with passing the adjudication order under Section 129(3).

Facts

The petitioner challenged the detention of goods and vehicle under the GST Act, which was initiated due to a mismatch in the place of supply as per the e-way bill and other documents, and one leg of the journey not being covered by a valid e-way bill.

Key Issues

Whether the detention of goods was justified due to discrepancies in the e-way bill and place of supply, and the conditions for provisional release of detained goods and vehicle under the GST Act.

Sections Cited

Section 129(3)

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 30TH DAY OF NOVEMBER 2020 / 9TH AGRAHAYANA, 1942 WP(C).No.26418 OF 2020(B) PETITIONER: RAJAM TRADERS MUTHUKULAM NORTH, CHOOLATHERUVU JN. CHEPPAD, ALAPPUZHA DISTRICT, PIN-690 517, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, ANIL KUMAR K.Y. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. RESPONDENT: THE ASSISTANT STATE TAX OFFICER (INT) SQUAD NO. II, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVALLA, PATHANAMTHITTA DISTRICT-689 101 BY GOVERNMENT PLEADER SMT.DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26418 OF 2020(B) 2

JUDGMENT The petitioner has approached this Court aggrieved by Exts.P5 and P6 order and notice respectively, issued under the GST Act in connection with a detention of goods that were being transported at his instance. On a perusal of Exts.P5 and P6, I find that the objection of the respondent is essentially with regard to a mismatch regarding the place of supply as contained in the e-way bill and other documents. The respondent found that o

The judgment continues below.

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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.