M/S. Kerala Gujarat Cargo Express vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUE AY, THE 11TH DAY OF AUGUST 2020 / 20TH SRAVANA, 1942 WP(C).No.15489 OF 2018(I) PETITIONER: M/S. KERALA GUJARAT CARGO EXPRESS 5, GOPINATH ESTATE, ASLALI BYEPASS, AHMEDABAD REPRESENTED BY ITS PROPRIETRIX, SMT.GEETHA VALSAN. BY ADVS. SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR SRI.S.A.MANSOOR (PATTANAM) RESPONDENTS: 1 THE STATE TAX OFFICER [INT.] SQUAD NO.1, STATE GST DEPARTMENT, THALASSERY-670 101. 2 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, KANNUR-670 001. G.P. SMT. G.RANJITA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC.No.15489/2018 2 JUDGMENT Dated this the 11th day of August, 2020 The writ petition is filed challenging Ext.P3 notice, whereby the vehicle and the consignment was detained under Section 129(1) of the Kerala State Goods and Services Tax Act, 2017. 2. At the time of admission, on 08.05.2018, an interim order was issued directing the 1st respondent to release the consignment as well as the vehicle detained pursuant to Ext.P3 notice, on the petitioner executing a bond to the satisfaction of the 1st respondent.
When the case is taken up today, the learned Government Pleader brought to my notice the judgment of a Division Bench of this Court in W.A.No.969 of 2018, which was rendered in the appeal filed by the State against the aforesaid interim order, wherein the Division Bench modified the interim order and directed release of the goods and vehicle either on furnishing bank guarantee or on depositing the amount. In the light of the above order, no further orders can be
WPC.No.15489/2018 -3- issued in this writ petition. The writ petition is hence closed, without prejudice to the contentions of the petitioner as well as the State in the adjudicatory proceedings, which may follow, for release of the goods and the vehicle. T.R. RAVI JUDGE
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WP(C).No.15489 OF 2018(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXT.P1OF THE INVOICE DATED 21.04.2018 EXT.P1(A)OF THE INVOICE DATED 15.04.2018 EXT.P1(B)OF THE INVOICE DATED 20.04.2018 EXT.P1(C)OF THE INVOICE DATED 21.04.2018 EXT.P1(D)OF THE INVOICE DATED 20.04.2018 EXT.P2OF FEW LORRY RECEIPT DATED 21.04.2018 EXT.P2(A)OF FEW LORRY RECEIPT DATED 15.04.2018 EXT.P2(B)OF FEW LORRY RECEIPT DATED 20.04.2018 EXT.P2(C)OF FEW LORRY RECEIPT DATED 21.04.2018 EXT.P3OF THE NOTICE DATED 24.04.2018 EXT.P4OF THE LETTER DATED 27.04.2018
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.