Apl Appollo Tubes Limited vs. The Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5083 OF 2020(I) PETITIONER: APL APPOLLO TUBES LIMITED ALUR VILLAGE, PERANDAPALLI, HOSUR(TAMIL NADU) REPRESENTED BY ITS AUTHORISED SIGNATORY MR.SATYAJITH ABRAHAM, S/O.ABRAHAM GEORGE, RESIDING AT MOLOPARAMBIL HOUSE, PALAMPRA P.O., KANJIRAPALLY, KOTTAYAM-686 518. BY ADVS. SRI.T.B.SHAJIMON SMT.GOVINDU P.RENUKADEVI RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO./II, STATE GST DEPARTMENT, PATHANAMTHITTA, THIRUVALLA, REVENUE TOWER, 3RD FLOOR, THIRUVALLA-689 101. 2 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT PATHANAMTHITTA, FINANCIAL COMPLEX, 3RD FLOOR, MINI CIVIL STATION, PATHANAMTHITTA-689 645. ADV. SMT. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5083 OF 2020(I) 2 JUDGMENT Dated this the 24th day of February 2020 The petitioner approached this Court against detention. As per the invoice, the place of delivery is Ezhinjillam Junction, Perumthuruthy.P.O, Thiruvalla but in the E-Way bill, delivery is shown as Kochi. Noting that the E-Way bill supported the invoice is not valid, goods along with the vehicle have been detained. Having considered the nature of issue as above, the vehicle along with the goods ordered to be released on furnishing bank guarantee based on demand raised in Ext.P10. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE SAS/24/02/2020 JUDGE

WP(C).No.5083 OF 2020(I) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THE COPY OF THE TAX INVOICE NO.1902017137 DATED 08.02.2020. EXHIBIT P2 THE COPY OF THE E WAY BILL NO.591166589518 DATED 08.02.2020 WHICH IS VALID UPTO 13.02.2020. EXHIBIT P2 A THE COPY OF THE REQUEST DATED 12.02.2020. EXHIBIT P3 THE COPY OF FORM GST MOV1. EXHIBIT P4 THE COPY OF THE FORM GST MOV02. EXHIBIT P5 THE COPY OF THE FORM GST MOV04. EXHIBIT P6 THE COPY OF THE ORDER OF DETENTION IN FORM GST MOV06. EXHIBIT P7 THE COPY OF THE SHOW CAUSE NOTICE UNDER SECTION 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT GOODS AND SERVICES TAX ACT 2017. EXHIBIT P8 THE COPY OF THE REPLY DATED 15.02.2020. EXHIBIT P9 THE COPY OF CIRCULAR NO.64/38/2018-GST. EXHIBIT P10 THE COPY OF THE FORM GST MOV 07 (REVISED). RESPONDENTS' EXHIBITS:- NIL //// P.A. TO JUDGE