Sheelin Nadh vs. The Commissioner, Kerala State Goods And Service Tax Department
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 07TH DAY OF OCTOBER 2020 / 15TH ASWINA, 1942 WP(C).No.21013 OF 2020(B) PETITIONER/S: SHEELIN NADH AGED 41 YEARS S/O. GOPINATH, RESIDING AT THRIPUNATH HOUSE, ST. THOMAS CHURCH, ENGANDIYUR, THRISSUR-680615 BY ADVS. SRI.P.MOHAMED SABAH SMT.SAIPOOJA RESPONDENT/S: 1 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT 9TH FLOOR, TAX TOWER, KILLPALAM KARAMANA P.O,THIRUVANANTHAPURAM-695 002 2 DEPUTY COMMISSIONER OF STATE TAX, ERNAKULAM, STATE GOODS AND SERVICE TAX COMPLEX, PERUMANOOR P.O, ERNAKULAM-682 015. 3 ASSISTANT STATE TAX OFFICER., SQUAD VIII, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ERNAKULAM-682 015 OTHER PRESENT: G.P. DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.21013 OF 2020(B) 2 JUDGMENT The petitioner, who is stated to be a driver by profession and the registered owner of the goods carriage vehicle that was detained by the 3rd respondent in terms of Section 129 of the GST Act, alleges that the detention was not justified since it was for reasons totally unconnected with the vehicle, and had more to do with incomplete information furnished by the consignor of the goods.
On a perusal of Ext.P3 order passed by the respondents, I find that the goods have been detained on account of various defects in the documents that accompanied the transportation of the goods as per the provisions of the GST Act and Rules. In that view of the matter, I do not see the detention to be unjustified.
I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. Taking note of the plea of the petitioner for an expeditious release of the vehicle that is detained, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amounts demanded in Ext.P5 notice, then the 3rd respondent shall release the goods and the vehicle to the petitioner. The Government Pleader shall intimate the gist of this judgment to the respondents so as to enable the petitioner to effect an expeditious clearance of the vehicle and the goods on the terms indicated above. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.21013 OF 2020(B) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE RC BOOK PERTAINING TO MAHINDRA AND MAHINDRA LTD. BMT PLUS PS 1. 2. T GOODS CARRIER VEHICLE BEARING REGISTRATION NO. KL 75A6121 AND CHASSIS NO. MA1ZP2TLKL3G95437 ISSUED BY THE THRIPRAYAR SUB REGIONAL TRANSPORT AUTHORITY TO THE PETITIONER. EXHIBIT P2OF THE STATEMENT OF THE PETITIONER DATED 03.10.2020 TAKEN DOWN BY THE RESPONDENT NO.
EXHIBIT P3OF THE ORDER FOR PHYSICAL VERIFICATION OF THE CONVEYANCE, GOODS AND DOCUMENTS DATED 03.10.2020 ISSUED BY RESPONDENT NO.3 TO THE PETITIONER. EXHIBIT P4OF THE ORDER OF DETENTION DATED 03.10.2020 ISSUED BY THE RESPONDENT NO.3 TO THE PETITIONER. EXHIBIT P5OF THE NOTICE DATED 03.10.2020 ISSUED BY THE RESPONDENT NO.3 TO THE PETITIONER UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT,2017
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.