Moyalan Plastics vs. The Assistant State Tax Officer

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.5414 OF 2020(B) PETITIONER: MOYALAN PLASTICS NEAR MINI INDUSTRIAL ESTATE, PADAVARAD, OLLUR, THRISSUR-680306, REPRESENTED BY ITS MANAGING PARTNER RAINY JOSE. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT: THE ASSISTANT STATE TAX OFFICER INTELLIGENCE SQUAD NO.II, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTACHERRY AT KARUKUTTY. 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.5414 OF 2020 -2- JUDGMENT The learned counsel for the petitioner submitted that goods have been released. In view of the above submission nothing further survives to be considered in this writ petition and the writ petition is accordingly dismissed as infructuous. AMIT RAWAL vv JUDGE

WP(C).No.5414 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE DATED 21.02.2020. EXHIBIT P2 COPY OF THE E-WAY BILL DATED 21.02.2020. EXHIBIT P3 COPY OF ORDER DATED 22.02.2020 IN GST MOV-02 ISSUED BY THE 1ST RESPONDENT FOR PHYSICAL VERIFICATION. EXHIBIT P4 COPY OF PHYSICAL VERIFICATION REPORT DATED 22.02.2020. EXHIBIT P5 COPY OF DETENTION ORDER DATED 22.02.2020 ISSUED BY THE RESPONDENT. EXHIBIT P6 COPY OF NOTICE DATED 22.02.2020 ISSUED BY THE RESPONDENT U/S.129(3) OF THE CGST/SGST ACT. EXHIBIT P7 COPY OF JUDGMENT OF THE HON'BLE HIGH COURT OF ALLAHABAD IN VSL ALLOYS INDIA PVT. LTD. (2018-TIOL-2859-HC-ALL-GST) EXHIBIT P8 COPY OF ORDER DATED 19.09.2018 IN SPECIAL LEAVE TO APPEAL (C) NO.17073/2018 OF THE HON'BLE SUPREME COURT. //// PA TO JUDGE