M/S Midas Electricals PVT. LTD. vs. The State Tax Officer (Intelligence)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 16TH DAY OF OCTOBER 2020 / 24TH ASWINA, 1942 WP(C).No.21961 OF 2020(U) PETITIONER/S: M/S MIDAS ELECTRICALS PVT. LTD. CHENNAI, TAMILNADU-600 112, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. KUNAL CHOWDHARI. BY ADV. SRI.S.JATHIN DAS RESPONDENT/S: 1 THE STATE TAX OFFICER (INTELLIGENCE) MOBIL SQUAD NO-1, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, TRIVANDRUM-695 002. 2 THE ASSISTANT STATE TAX OFFICER, SQUAD NO-1, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, TRIVANDRUM-695 002. 3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, TRIVANDRUM-695 001. 4 UNION OF INDIA, REPRESENTED BY SECRETARY, FINANCE DEPARTMENT, DEPARTMENT, DELHI DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001. OTHER PRESENT: GP: DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.21961 OF 2020(U) 2 JUDGMENT

The petitioner has approached this Court aggrieved by a detention of goods that were being transported, at his instance. A perusal of Ext.P3 order of detention in FORM GST MOV 6 reveals that the transportation in question was not accompanied by a valid e-way bill. Under the said circumstances, I find that the detention at the instance of the respondents cannot be said to be unjustified. The learned Government Pleader would submit, on instructions, that the amount found due and payable by the petitioner in the order passed under FORM GST MOV -7 is Rs. 2,95,560/-. Taking note of the said submission, I direct that if the petitioner furnishes a bank guarantee for the said amount, then the respondent shall permit the petitioner to clear the goods and the vehicle. The respondent shall thereafter, proceed to pass the final order under Section 129(3) in FORM GST MOV- 9 The learned Government Pleader shall communicate the gist of this order to the respondent for facilitating an early clearance of the goods and the vehicle by the petitioner, on the terms mentioned above. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.21961 OF 2020(U) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF E-WAY BILL DATED 5.9.2020 EXHIBIT P2OF FORM GST MOV-04-PHYSICAL VERIFICATION REPORT DATED 11.9.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3OF FORM GST MOV-06-PENALTY CALCULATION FORM UNDER S.129 DATED 11.9.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4OF LETTER DATED 28.9.2020 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5OF DETAILED EXPLANATION FILED BY THE PETITIONER BEFORE THE 1ST AND 2ND RESPONDENTS