Maharashtra Seamless Limited vs. Assistant State Tax Officer

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.21023 OF 2020(C) PETITIONER/S: MAHARASHTRA SEAMLESS LIMITED PIPE NAGAR,VILLAGE SUKELI, B.K.G.ROAD,TAL ROHA RAIGAD DISTRICT, MAHARASHTRA-402126.REPRESENTED BY ITS DGM-TAXATION SHIV N SHARMA. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER SQUAD NO.1,OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE),KERALA SGST DEPARTMENT, PALAKKAD-678001. 2 THE STATE TAX OFFICER, SQUAD.NO.1,OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE),KERALA SGST DEPARTMENT,PALAKKAD- 678001. 3 THE STATE TAX OFFICER,SQUAD NO.1, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX(INTELLIGENCE),KERALA SGST DEPARTMENT,PALAKKAD- 678001. 4 GOVERNMENT OF KERALA, REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES,THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,GST POLICY WING,REPRESENTED BY COMMISSIONER(GST)NEW DELHI- 110001. OTHER PRESENT: GP THUSHAR AJAMES. SC SREELAL N WARRIER, ASG 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.21023 OF 2020(C) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P8 notice and Ext.P9 order demanding tax and penalty under Section 129 of the GST Act. On a perusal of Ext.P8 notice and Ext.P9 order, it is seen that the detention of the vehicle was on the ground that the consignment was not accompanied by a valid e-way bill. I, therefore, find that the detention cannot be said to be unjustified. Taking note of the request of the petitioner for permission to clear the goods and the vehicle on furnishing a Bank guarantee, I dispose the writ petition with a direction to the respondents to permit the petitioner to clear the goods and the vehicle on furnishing a Bank guarantee for the amounts demanded in Ext.P9 order. The learned Government Pleader shall communicate the gist of this order to the respondents, so as to enable the petitioner to clear the goods and the vehicle on the terms aforementioned. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondents, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE SJ

WP(C).No.21023 OF 2020(C) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE INVOICE NUMBER 120210103366 DT.12.08.2020 EXHIBIT P2 AOF THE CONSIGNMENT NOTE OF THE TRANSPORTER BEARING NUMBER 1278621 DATED 12.08.2020 EXHIBIT P3 AOF THE E-WAY BILL BEARING NUMBER 2112 1597 6558 DATED 26.08.2020 EXHIBIT P4 AOF THE STATEMENT IN FORM GST MOV-01 EXHIBIT P5 AOF THE ORDER FOR PHYSICAL VERIFICATION/INSPECTION OF THE CONVEYANCE ,GOODS AND DOCUMENTS IN FORM GST MOV-02 EXHIBIT P6 AOF THE PHYSICAL VERIFICATION REPORT DRAWN IN FORM GST MOV-04 EXHIBIT P7 AOF THE ORDER OF DETENTION IN FORM GST MOV-06 EXHIBIT P8 AOF THE SAID NOTICE IN FORM GST MOV-07 EXHIBIT P9 AOF THE ORDER OF DEMAND OF TAX AND PENALTY IN FORM GST MOV-09.