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Metro Agencies vs. The Assistant State Tax Officer

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WP(C)/1339/2020HC KeralaGSTCNR KLHC01003806202017 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS FRIDAY, THE 17TH DAY OF JANUARY 2020 / 27TH POUSHA, 1941 WP(C).No.1339 OF 2020(N) PETITIONER: METRO AGENCIES PALACHIRAMAD, EDARIKODE P. O., MALAPPURAM - 676 501, REPRESENTED BY ITS MANAGING PARTNER P. ASHRAF. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER MOBILE SQUAD -V, OFFICE OF THE ASSISTANT COMMISSIONER (INT.), KERALA GST DEPARTMENT, PALAKKAD - 678 001. 2 THE STATE TAX OFFICER MOBILE SQUAD -V, KERALA GST DEPARTMENT, PALAKKAD - 678 001. 3 THE ASSISTANT COMMISSIONER (INT) OFFICE OF THE ASSISTANT COMMISSIONER (INT.), KERALA GST DEPARTMENT, PALAKKAD - 678 001. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.1339 OF 2020(N) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 1339 of 2020 ----------------------------------------- Dated this the 17th day of January, 2020 JUDGMENT The prayers in the above W.P.(C.) are as follows : (i) to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit -P6 & P6A notices issued by the first respondent herein, by demanding to remit the tax and penalty from the petitioner as illegal, arbitrary and without any juri iction, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice ; (ii) to issue a writ in the nature of mandamus or any other appropriate writ, direction or order directing the 1st respondent to release the vehicle with goods without insisting for the payment of amount demanded therein; (iii) to pass such other orders as this Hon'ble Court may deem justified in the facts and circumstances of the case ;

2.

Heard Sri.P.N.Damodaran Namboodiri, learned counsel appearing for the petitioner and Sri.Thushara James, learned Government Pleader appearing for the respondents.

3.

After hearing both sides and after taking due note of the facts and circumstances of this case, it is ordered in the event of the petitioner furnishing bank guarantee for the value of the demand of tax and penalty to the satisfaction of the 1st respondent, then the 1st respondent shall release the vehicle and the goods in question to the petitioner and in that eventuality, the 2nd respondent should ensure that the adjudication process arising out of the impugned orders shall be duly completed, after affording reasonable opportunity of being heard to the petitioner, without much delay, preferably within a period of 2 months from the date of release of the

WP(C).No.1339 OF 2020(N) 3 seized goods and vehicle as aforestated. With these observations and directions, the above W.P.(C.) will stand finally disposed of. ALEXANDER THOMAS, JUDGE SKS

WP(C).No.1339 OF 2020(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.1703 DATED 11.1.2020 OF M/S NANOTECH ENGINEERING AND CO., KUMARAMPUTHUR, PALAKKAD. EXHIBIT P1AOF THE INVOICE NO.1704 DATED 11.1.2020 OF M/S ALANKAR STEELS, MANNAKAD, PALAKKAD. EXHIBIT P2OF THE E-WAY BILL NO.5911 6047 0320 DATED 11.1.2020 OF INVOICE NO.1703. EXHIBIT P2AOF THE E-WAY BILL NO.5411 6047 1724 DATED 11.1.2020 OF INVOICE NO.1704. EXHIBIT P3OF THE INVOICE NO.466 DATED 13.1.2020 ISSUED BY M/S SN AUTO HYDRAULICS, MANJERI. EXHIBIT P4OF THE INVOICE NO.00620 DATED 13.1.2020 ISSUED BY M/S AUTO HYDRAULICS, MANJERI. EXHIBIT P5OF THE NOTICE NO.VC/V/151/2019-20 DATED 13.1.2020 U/S.129(3) OF CGST/SGST ACT 2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5AOF THE NOTICE NO.V/152/2019-20 DATED 13.1.2020 U/S.129(3) OF CGST/SGST ACT 2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6OF THE NOTICE NO.VC/V/151/2019-20 DATED 13.1.2020 ISSUED IN FORM GST MOV-06 U/S.129(1) OF THE CGST/SGST ACT 2017 BY THE 1ST RESPONDENT. EXHIBIT P6AOF THE NOTICE NO.V/152/2019-20 DATED 13.1.2020 ISSUED IN FORM GST MOV-06 U/S.129(1) OF THE CGST/SGST ACT 2017 BY THE 1ST RESPONDENT. EXHIBIT P7OF THE NOTICE NO.VC/V/151/2019-20 DATED 13.1.2020 IN FORM GST MOV-01 OF THE CGST/SGST ACT 2017 ISSUED BY THE 1ST RESPONDENT.

WP(C).No.1339 OF 2020(N) 5 DATED 13.1.2020 IN FORM GST MOV-01 OF THE CGST/SGST ACT 2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8OF THE NOTICE NO.VC/V/151/2019-20 DATED 13.1.2020 IN FORM GST MOV-02 OF THE CGST/SGST ACT 2017 FOR PHYSICAL VERIFICATION ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8AOF THE NOTICE NO.V/152/2019-20 DATED 13.1.2020 IN FORM GST MOV-02 OF THE CGST/SGST ACT 2017 FOR PHYSICAL VERIFICATION ISSUED BY THE 1ST RESPONDENT. EXHIBIT P9OF THE NOTICE NO.VC/V/151/2019-20 DATED 13.1.2020 IN FORM GST MOV-04 OF THE CGST/SGST ACT 2017 BY THE 1ST RESPONDENT. EXHIBIT P9AOF THE NOTICE NO.V/152/2019-20 DATED 13.1.2020 IN FORM GST MOV-04 OF THE CGST/SGST ACT 2017 BY THE 1ST RESPONDENT. EXHIBIT P10OF THE E-WAY BILL NO.5411 6106 8851 DATED 14.1.2020. EXHIBIT P10AOF THE NEW E-WAY BILL NO.5511 6106 8049 DATED 14.1.2020.

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.