The Pit Stop vs. The Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 11TH DAY OF SEPTEMBER 2020 / 20TH BHADRA, 1942 WP(C).No.18698 OF 2020 PETITIONER: THE PIT STOP,KMC-X1/164, M.G.ROAD, KASARGODE 671 121 REPRESENTED BY ITS PROPRIETOR, MOIDEENKUTTY, S/O.ISMAIL P.M., AGED 42. BY ADV. SRI.ADITHYA RAJEEV RESPONDENT: THE ASSISTANT STATE TAX OFFICER, SQUAD NO.3, NORTH PARAVOOR,OFFICE OF COMMERCIAL TAX DEPARTMENT,PIN 683 513. GOVERNMENT PLEADER DR. THUSHARA V. JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.18698/2020 2 JUDGMENT Dated this the 11th day of September, 2020 The petitioner purchased car tyres totalling to 120 numbers as per Exts.P2 to P4 invoices from a consignor at New Delhi. The petitioner states that when the goods were unloaded at the business place of the petitioner at Aluva, which is the place of destination as per the invoices, the respondent asked the driver of the transport vehicle, who was leaving the place to load the entire goods back into the lorry. The Manager of the petitioner was informed that the respondent intends to detain the consignment. The driver was questioned and Form GST Mov-01 was issued.
The petitioner states that no further action has been taken by the respondent to further the proceedings. No inspection is conducted and there is no order of detention. According to the petitioner, the petitioner had complied with all the requirement of transportation under
WP(C) No.18698/2020 3 CGST and SGST Rules. If the goods are detained by oral orders, the petitioner will be put in irreparable injuries.
Heard the learned counsel for the petitioner and learned Government Pleader for the respondent.
The learned Government Pleader submits that the goods have been detained for the reason that goods have been unloaded at a place other than the recorded destination. The respondent will be proceeding further and adjudicate the matter.
Be that as it may, the petitioner has not been served with a detention order so far, though the goods were detained from 09.09.2020. In the facts of the case, this Court is of the firm opinion that to meet the ends of justice, the petitioner get release of all goods and conveyance, on providing bank guarantee for the amount involved. The learned Government Pleader submits that the amount of tax and penalty together will come to `2,34,500/-. The writ petition is therefore disposed of directing the
WP(C) No.18698/2020 4 respondent to release the goods and conveyance on the petitioner, providing bank guarantee for an amount of `2,34,500/-. The respondent shall complete and conclude the adjudication proceedings within a period of one week from the date of receipt of a copy of this judgment. N. NAGARESH JUDGE ncd
WP(C) No.18698/2020 5 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE OF THE PETITIONER'S BUSINESS INCLUDING THE DETAILS OF THE PLACES OF THE BUSINESS. EXHIBIT P2 AOF THE 1ST INVOICE DATED 22.08.2020. EXHIBIT P3 AOF THE 2ND INVOICES DATED 25.08.2020. EXHIBIT P4 AOF THE 3RD INVOICES DATED 25.08.2020. EXHIBIT P5 AOF THE CONSOLIDATED E-WAY BILL, COVERING THE ENTIRE TRANSPORTATION IN ACCORDANCE WITH EXHIBIT P2 TO P4 INVOICES GENERATED TO FACILITATE THE TRANSPORTATION EXHIBIT P6 AOF THE STATEMENT OF THE OWNER/DRIVER IN FORM GST MOV=01 DATED 09.09.2020. EXHIBIT P7 AOF THE MAHAZER DATED 09.09.2020. EXHIBIT P8 AOF THE ORDER FOR PHYSICAL VERIFICATION IN FORM GST MOV-02 DATED 09.09.2020.
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.