Varahamurti Flexirub Industries PVT. LTD. vs. The State Of Kerala
Held
The Court directed the respondents to release the detained goods and vehicle upon the petitioner furnishing a Bank Guarantee for the amount demanded in the detention notice. It further mandated that the petitioner's objections be considered and an opportunity of hearing be provided before passing the final order in Form GST MOV-9.
Facts
The petitioner's goods and vehicle were detained under Section 129(3) of the GST Act due to a discrepancy in the value of goods between the e-way bill uploaded on the portal and the hard copy presented. The petitioner contended that a revised e-way bill, reflecting additional goods, could not be uploaded before the commencement of transportation.
Key Issues
The primary issue was the legality of detaining goods and vehicles based on an e-way bill value discrepancy and the procedural requirements for passing a final order under Section 129(3) of the GST Act.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 14TH DAY OF OCTOBER 2020 / 22ND ASWINA, 1942 WP(C).No.21626 OF 2020(C) PETITIONER/S: VARAHAMURTI FLEXIRUB INDUSTRIES PVT. LTD. S F NO.205, PADUVAMPALI, SUTUR TALUK,COIMBATORE, TAMIL NADU-641659, REPRESENTED BY ITS FACTORY MANAGER NARAYANAN S. BY ADVS. DR.K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERLA-695001. 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA.PO, THIRUVANANTHAPURAM, KERLA-695002. 3 STATE TAX OFFICER SQUAR-VIII, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, INTELLIGENCE KERALA SGST DEPARTMENT, PALAKKAD-678001. 4 CHIEF COMMISSIONER OF CENTRAL TAXES CGST AND CENTRAL EXCISE, CENTRAL REVENUE BUILDIGNS, I.S PRESS ROAD, COCHIN ERNAKULAM-682018. 5 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001, REPRESENTED BY ITS ADDITIONAL
WP(C).No.
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