Usman M. vs. The Commissioner Of State GST - Kerala High Court, 07 September 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 07TH DAY OF SEPTEMBER 2020 / 16TH BHADRA, 1942 WP(C).No.18098 OF 2020(J) PETITIONER/S: USMAN M. AGED 58 YEARS S/O. LATE HUSSAIN HAJI, MATTUMMAL HOUSE, SHORANUR, MANA, SHORANUR, MANAGING PARTNER CEDICOM ELECTORNICS BY ADV. SRI.L.RAJESH NARAYAN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002 2 STATE GOODS AND SERVICE TAX OFFICER, STATE GOODS AND SERVICE TAX OFFICE, OTTAPALAM 679 101 3 ASSISTANT STATE TAX OFFICER, SQUAD NO.II, O/O. THE DEPUTY COMMISSIONER OF SALES TAX (INTELLIGENCE) KERALA GST DEPARTMENT, PALAKKAD 678 001 OTHER PRESENT: G.P. DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.18098 OF 2020(J) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P11 order of detention, whereby a consignment of goods transported at his instance was detained by the 3rd respondent on the ground that there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules.

I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and submissions made across the Bar and taking note of the fact that the transportation of the goods was not covered by a valid e-way bill, I find that the detention cannot be seen as unjustified. Taking note of the submission of the learned counsel for the petitioner that he is prepared to furnish a bank guarantee for the amounts demanded, the writ petition is disposed by directing the 3 rd respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P11. The learned Government Pleader shall communicate the gist of this order to the 3rd respondent for enabling an immediate clearance of the goods on the petitioner complying with the condition aforementioned. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.18098 OF 2020(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CERTIFICATE OF REGISTRATION EXHIBIT P2OF THE CERTIFICATE OF IMPORTER EXPORTER CODE (IEC) DATED 18-02-2018 EXHIBIT P3OF THE PURCHASE ORDER DATED 10- 03-2020 EXHIBIT P4OF THE INVOICE DATED 10-07-20 EXHIBIT P5OF THE BILL OF LANDING DATED 25- 07-2020 EXHIBIT P6OF THE BILL OF ENTRY DATED 25-07- 2020 EXHIBIT P7OF THE E-RECEIPT DATED 17-08-2020 EXHIBIT P8OF THE E WAY BILLD ATED 21-08- 2020 EXHIBIT P9OF THE STATEMENT OF THE DRIVER DATED 23-08-2020 EXHIBIT P10OF THE ORDER OF DETENTION DATED 23-08-2020 EXHIBIT P11OF THE NOTICE U/S 129(3) DATED 23-08-2020 EXHIBIT P12OF THE CLARIFICATION