Venus Enterprises vs. The Assistant State Tax Officer

W.P.(C).20473 of 2020 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 30TH DAY OF SEPTEMBER 2020 / 8TH ASWINA, 1942 WP(C).No.20473 OF 2020(H) PETITIONER/S: VENUS ENTERPRISES, BINCY BUILDING, KALMANDAPAM, PALAKKAD - 678 001. REP BY ITS PROPRIETOR. SRI. GEEVER K.PULIKKOTTIL BY ADVS. SRI.AJI V.DEV SMT.M.K.HAJARA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT PUNALUR-691 305. 2 THE STATE TAX OFFICER, SQUAD NO-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT PUNALUR - 691 305. 3 THE STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD - 678 001. 4 THE STATE OF KERALA, REP.BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 UNION OF INDIA, REP.BY SECRETARY, FINANCE DEPARTMENT, DELHI DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 6 GOODS AND SERVICES TAX COUNCIL,

W.P.(C).20473 of 2020 2 5TH FLOOR, TOWER - II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REP. BY ITS SECRETARY. GOVERNMENT PLEADER THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).20473 of 2020 3 J U D G M E N T The petitioner has approached this Court aggrieved by a detention of goods during the course of transportation under the Central Goods and Service Tax Act, 2017. Exts.P4(c) is the order of detention issued to him in Form GST MOV-06 dated 27.09.2020. On a perusal of Ext.P4(c), it is seen that the reason for detention was essentially that, while the petitioner had produced an e-way bill to cover the transportation of the goods, he had not produced a copy of the invoice that ought to have accompanied the transportation of the goods. Although it is the case of the petitioner that he had subsequently produced a soft copy of the invoice, the finding in Ext.P4(c) is that the soft copy of the invoice itself showed that the invoice was generated after the commencement of the transportation. Taking note of the said facts, I am of the view that the detention cannot be said to be unjustified. The learned counsel for the petitioner however prayed that he be permitted to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P4(c) notice. Taking note of the said submission, I direct the respondents to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Exts.P4(c) and P4(d). The respondents shall thereafter proceed to pass the final order in GST MOV-09 under Section 129(3) of the GST Act. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE DG

W.P.(C).20473 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE TAX INVOICE NO.ETMR/B2B/1658 DATED 26.9.2020 ISSUED TO THE PETITIONER BY THEIR SUPPLIER. EXHIBIT P2 AOF THE TAX INVOICE NO.297 DATED 26.9.2020 ISSUED BY THE PETITIONER EXHIBIT P3 AOF THE E-WAY BILL DATED 26.9.2020 ISSUED BY THE PETITIONER & ACCOMPANIED THE CONSIGNMENT. EXHIBIT P4 AOF THE NOTICE ISSUED IN FORM GST MOV 01 DATED 27.07.2020 EXHIBIT P4(a) AOF THE NOTICE ISSUED IN FORM GST MOV 02 DATED 27.09.2020 EXHIBIT P4(b) AOF THE PHYSICAL VERIFICATION REPORT ISSUED IN FORM - GST MOV -05 DATED 27.09.2020. EXHIBIT P4(c) AOF THE DETENTION ORDER, WITH A SEPARATE SHEET CONTAINING ALLEGATIONS ISSUED IN FORM-GST MOV-06 DATED 27.09.2020. EXHIBIT P4(D) AOF THE NOTICE DEMANDING TAX & PENALTY ISSUED IN FORM-GST MOV- 07 DATED 27.09.2020. EXHIBIT P5 AOF THE COMMUNICATION ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 28/09/2020.