Vst And Sons (P) Limited vs. Assistant State Tax Officer (Intelligence)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 21ST DAY OF OCTOBER 2020 / 29TH ASWINA, 1942 WP(C).No.22304 OF 2020(K) PETITIONER/S: 1 VST AND SONS (P) LIMITED ONDIPUR POST, COIMBATORE - 641016., 2 MUTHUKUMAR MEENAKSHY TC 43/305(2), BNRA 93, KAMALESHWARAM, MANACAUD, THIRUVANANTHAPURAM, KERALA - 695009. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENT/S: ASSISTANT STATE TAX OFFICER(INTELLIGENCE) STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.III, ALAPPUZHA - 688001. OTHER PRESENT: GP: DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.22304 OF 2020(K) 2 JUDGMENT The issue involved in this writ petition is squarely covered in favour of the petitioner by the decision of a Division Bench of this Court in KUN Motor Co.Pvt. Ltd. And Ors. v. The Asst. State Tax Officer, Squad No.III, Kerala State GST Department and Ors.[2019(60) GSTR 144 (KER)]. Accordingly, following the said judgment, I allow the writ petition by quashing Exts.P7 and P8 notices and directing the respondent to release the motor vehicle 'Range Rover Sport 2.0L T/C 221 kw Petrol AWD Auto 5 Door HSE' forthwith without insisting on payment of tax or security as the condition for the release. The learned Government Pleader shall communicate the gist of this judgment to the respondent for facilitating an immediate release of the vehicle. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.22304 OF 2020(K) 3 APPENDIX PETITIONERS' EXHIBITS EXT.P1 GST REGISTRATION OF VST & SONS PRIVATE LIMITED EXT.P2 COPY OF INVOICE DATED 13.10.2020 EXT.P3 COPY OF TEMPORARY REGISTRATION PERMIT DATED 13.10.2020 EXT.P4 COPY OF MOTOR VEHICLE INSURANCE POLICY DATED 09.10.2020 EXT.P5 COPY OF GST MOV-02 DATED 14.10.2020 EXT.P6 COPY OF GST MOV-04 DATED 14.10.2020 EXT.P7 COPY OF GST MOV-06 DATED 14.10.2020 EXT.P8 COY OF GST MOV-07 DATED 14.10.2020 EXT.P9 COPY OF LETTER DATED 1510.2020 BY THE 1ST PETITIONER TO RESPONDENT EXT.P10 COPY OF E-WAY BILL NO.521209138023 DATED 14.10.2020