Pioneer Motors vs. The Asst. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 17TH DAY OF JULY 2020 / 26TH ASHADHA, 1942 WP(C).No.14503 OF 2020 PETITIONER/S: PIONEER MOTORS VIDYA NAGAR, KASARAGOD-671123, REP BY ITS PROPRIETOR RAJAN.P. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: THE ASST. STATE TAX OFFICER ENFORCEMENT MOBILE SQUAD, KERLA STATE GST DEPARTMENT, VELLARIKKUNDU KASARAGOD-671 121. OTHER PRESENT: G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.14503 OF 2020 2 JUDGMENT The petitioner has approached this Court aggrieved by Exts.P5 and P5(a) detention notices and Ext.P7 order issued by the respondent detaining a consignment of goods that was being transported by the petitioner. On a perusal of the detention notice, it is seen that the notice was issued in the wake of the respondent's finding that the vehicle carrying the consignment of goods was proceeding on a route different from that which was mentioned in the invoice and the e-way bill. It is apparent, therefore, that there was a discrepancy in the document warranting the detention of the goods in question. Under the said circumstances, I dispose the writ petition with a direction that, if the petitioner furnishes a bank guarantee for the amount determined in Ext.P7 order, then the respondent shall forthwith release the vehicle and the goods. The respondent shall, thereafter, proceed to adjudicate the matter under Section 130 of the GST Act. The Government Pleader shall communicate the gist of this order to the respondent for immediate action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.14503 OF 2020 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE. EXHIBIT P2 COPY OF DELIVERY CHALAN DATED 10/7/20. EXHIBIT P2(C) COPY OF THE E-WAY BILL DATED 10/7/20. EXHIBIT P3 COPY OF ORDER DATED 10/7/20 IN GST MOV-02 ISSUED BY THE RESPONDENT FOR PHYSICAL VERIFICATION. EXHIBIT P4 COPY OF PHYSICAL VERIFICATION REPORT DATED 10/7/20. EXHIBIT P5 COPY OF DETENTION ORDER DATED 10/7/20 ISSUED BY THE RESPONDENT. EXHIBIT P5(A) COPY OF NOTICE DATED 10/7/20 ISSUED BY THE 1ST RESPONDENT U/S.129(3) OF THE CGST/SGST ACT. EXHIBIT P6 COPY OF REPLY DATED 11/7/20 ADDRESSED TO THE RESPONDENT. EXHIBIT P6(A) COPY OF 2ND REPLY DATED 11/7/20 ADDRESSED TO THE RESPONDENT. EXHIBIT P7 COPY OF ORDER DATED 12/7/20 ISSUED BY THE RESPONDENT IN MOV.