Amman Transports vs. The Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 25TH DAY OF NOVEMBER 2020 / 4TH AGRAHAYANA, 1942 WP(C).No.26080 OF 2020(H) PETITIONER/S: AMMAN TRANSPORTS 18, IST FLOOR, ROWTHER STREET, MARSINGPET, BEEMANAGAR, TRICHY-682 000, TAMIL NADU, REPRESENTED BY ITS MANAGING PARTNER MR.V.VEERIAH BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT.TELMA RAJU SRI.SANGEETH JOSEPH JACOB RESPONDENT/S: THE ASSISTANT STATE TAX OFFICER SQUAD NO.V, STATE GST DEPARTMENT, PALAKKAD, PIN-678

WP(C).No.26080 OF 2020(H) 2 JUDGMENT The petitioner has approached this Court aggrieved by a detention of his goods during the course of transportation. It is seen from Ext.P8 order in FORM GST MOV-9, that the reason for detention was that the validity period of the e-way bill that accompanied the transportation of goods had already expired. In that sense, I do not see the detention as unjustified as the transportation was not accompanied by a valid transport document at the time of detention. The learned counsel for the petitioner submits, however, that there is an issue regarding the legality of inclusion of the cess component in the quantification of the amount liable to be paid under S. 129 of the GST Act, I direct the respondents to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P10 order. It is made clear that the clearance of the goods against the Bank guarantee furnished shall be without prejudice to the right of the petitioner to question the legality of the inclusion of the Cess amount in the computation of the demand in Ext.P10 order as also to raise other legal contentions in the appeal proposed to be filed against the impugned order, before the appellate authority. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.26080 OF 2020(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1AOF THE E-INVOICE C33A621100032333 DATED 7.11.2020. EXHIBIT P1BOF THE E-INVOICE C33A621100032331 DATED 7.11.2020. EXHIBIT P1COF THE E-INVOICE C33A621100032323 DATED 7.11.2020. EXHIBIT P1DOF THE E-INVOICE C33A621100032323 DATED 7.11.2020. EXHIBIT P1EOF THE E-INVOICE C33A6211000323273 DATED 7.11.2020. EXHIBIT P1FOF THE E-INVOICE C33A621100032329 DATED 7.11.2020. EXHIBIT P1GOF THE E-INVOICE C33A621100032322 DATED 7.11.2020. EXHIBIT P1HOF THE E-INVOICE C33A621100032324 DATED 7.11.2020. EXHIBIT P1IOF THE E-INVOICE C33A621100032326 DATED 7.11.2020. EXHIBIT P1JOF THE E-INVOICE C33A621100032328 DATED 7.11.2020. EXHIBIT P1KOF THE E-INVOICE C33A621100032330 DATED 7.11.2020. EXHIBIT P1LOF THE E-INVOICE C33A621100032332 DATED 7.11.2020. EXHIBIT P2AOF E-WAY BILL GENERATED NO.551215560701 DATED 7.11.2020. EXHIBIT P2BOF E-WAY BILL GENERATED NO.521215560702 DATED 7.11.2020. EXHIBIT P2COF E-WAY BILL GENERATED

WP(C).No.26080 OF 2020(H) 4 NO.561215560689 DATED 7.11.2020. EXHIBIT P2DOF E-WAY BILL GENERATED NO.581215560698 DATED 7.11.2020. EXHIBIT P2EOF E-WAY BILL GENERATED NO.591215560691 DATED 7.11.2020. EXHIBIT P2FOF E-WAY BILL GENERATED NO.571215560695 DATED 7.11.2020. EXHIBIT P2GOF E-WAY BILL GENERATED NO.581215560685 DATED 7.11.2020. EXHIBIT P2HOF E-WAY BILL GENERATED NO.561215560692 DATED 7.11.2020. EXHIBIT P2IOF E-WAY BILL GENERATED NO.541215560696 DATED 7.11.2020. EXHIBIT P2JOF E-WAY BILL GENERATED NO.511215560697 DATED 7.11.2020. EXHIBIT P2KOF E-WAY BILL GENERATED NO.581215560700 DATED 7.11.2020. EXHIBIT P2LOF E-WAY BILL GENERATED NO.551215560699 DATED 7.11.2020. EXHIBIT P3OF THE GOODS CONSIGNMENT NOTE DATED 7.11.2020. EXHIBIT P4OF THE NOTICE IN FORM GSTMOV01 DATED 9.11.2020. EXHIBIT P5OF THE NOTICE IN FORM GSTMOV02 DATED 9.11.2020. EXHIBIT P6OF THE NOTICE IN FORM GSTMOV04 DATED 9.11.2020. EXHIBIT P7OF THE NOTICE IN FORM GSTMOV06 DATED 9.11.2020. EXHIBIT P8OF THE NOTICE IN FORM GSTMOV07 DATED 9.11.2020. EXHIBIT P9OF THE REPLY DATED 10.11.2020 FILED BY THE PETITIONER.

WP(C).No.26080 OF 2020(H) 5 EXHIBIT P10OF THE ORDER DATED 12.11.2020 ISSUED BY THE RESPONDENT.