Matha Wood Industries vs. The Assistant State Tax Officer (Int) - Kerala High Court, 02 March 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.5783 OF 2020(W) PETITIONER/S: MATHA WOOD INDUSTRIES MULLASSERY P.O, THRISSUR REPRESENTED BY ITS PARTNER BENNY THOMSON. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER (INT) O/O THE ASSISTANT COMMISSIONER (INT.) SQUAD -V, SGST DEPARTMENT, THRISSUR 680 004 2 THE STATE TAX OFFICER (INT.) SQUAD -V, SGST DEPARTMENT, THRISSUR 680 004 3 THE ASSISTANT COMMISSIONER (INT.) O/O THE ASSISTANT COMMISSIONER (INT) SGST DEPARTMENT, THRISSUR 680 004 OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5783 OF 2020(W) 2 JUDGMENT Counsel for the petitioner without prejudice to the rights, challenging the action of the authorities detaining the goods, submits that he would get the goods, taken into custody at the time of interception in the absence of validity of the E-way Bill, released by furnishing the bank guarantee as per the provisions of Section 129 of the CGST Act.

Counsel for the State do not dispute such prayer. Keeping in view the aforementioned request, the writ petition is disposed of with a direction that in case the petitioner furnishes the bank guarantee, in terms of the provisions of Section 129 of the CGST Act for release of the vehicle and goods seized, if it is found to be in order and in accordance with law be ordered to be released. It is made clear that the adjudication proceedings may continue and culminate into final order, after affording the opportunity of hearing to the petitioner. AMIT RAWAL sab JUDGE

WP(C).No.5783 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE NO. MW/W135/2019-20 DATED 22-02-2020 OF M/S. MATHA TIMBER INDUSTRY, KALADY EXHIBIT P2OF THE E-WAY BILL NO. 5511 7006 1451 DATED 22-02-2020 OF INVOICE NO. MW/W135/2019-20 EXHIBIT P3OF THE SPARE PARTS PURCHASE INVOICE NO. A1724 DATED 24-02-2020 ISSUED BY M/S. GLOBE AUTO AGENCIES, OMEGA COMPLEX, THRISSUR EXHIBIT P4OF THE SERVICE CHARGE INVOICE NO. 1516 DATED 24-02-2020 M/S. ALANKAR BATTERIES AND AGENCIES, POOVATHUR. EXHIBIT P5OF THE NOTICE NO. VC/V/GST/87/ 2019-20 DATED 24-02-2020 ISSUED IN FORM GST MOV-07 U/S. 129(3) OF CGST/SGST ACT 2017 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6OF THE ORDER OF DETENTION NO. VC/V/ GST/87/2019-20 DATED 24-02-2020 ISSUED IN FORM GST MOV-06 U/S. 129(1) OF THE CGST/SGST ACT 2017 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P7OF THE ORDER FOR PHYSICAL VERIFICATION NO. VC/V/GST/87/2019-20 DATED 24-02-2020 IN FORM GST MOV-02 OF THE CGST/SGST ACT 2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8OF THE PHYSICAL VERIFICATION REPORT NO. VC/V/GST/87/2019-20 DATED 24- 02-2020 IN FORM GST MOV-04 OF THE CGST/SGST ACT 2017 BY THE 1ST RESPONDENT.