Total Tools And Equipments (P) LTD. vs. Assistant State Tax Officer
Held
The Court found that the detention was not unjustified given the absence of a valid e-way bill. However, it directed the respondent to release the goods and vehicle upon the petitioner furnishing a bank guarantee for the determined tax and penalty amount, and ordered the matter to be referred for adjudication under the Central Goods and Service Tax Act.
Facts
The petitioner challenged a detention notice issued under Section 129 of the GST Act, detaining a consignment of goods and vehicle. The detention was initiated because there was no valid e-way bill accompanying the transportation of the goods.
Key Issues
The key legal issue was the validity of the detention of goods and vehicle under Section 129 for lack of a valid e-way bill, and the appropriate conditions for their release pending adjudication.
Sections Cited
Section 129, Central Goods and Service Tax Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019 / 15TH AGRAHAYANA, 1941 WP(C).No.33189 OF 2019(W) PETITIONER: TOTAL TOOLS AND EQUIPMENTS (P) LTD. (CIN U 29220MH1989PTC052892) HAVING ITS REGISTERED OFFICE AT A/57, GIRIRAJ INUSTRIAL ESTATE, MAHAKALI CAVES ROAD, OPP. ANDHRA CENTRE, ANDHERI (E) MUMBAI 490 003 REPRESENTED BY ITS VICE PRESIDENT SHRI R. RAJENDRAN , AGED 62 YEARS, S/O. RAMAKRISHNAN, RESIDING AT ASWATHY VANDALOCODE, KULASHEKHARA 629 161 KANYAKUMARI DISTRICT. BY ADVS. SRI.NISHIN GEORGE VIJAYABABU SMT.ANNAMMA PHILIP RESPONDENT: ASSISTANT STATE TAX OFFICER SQUAD MS-1, STATE GST DEPARTMENT WALAYAR, PALAKKAD 678 624 SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.33189 OF 2019 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P9 notice under Section 129, detaining a consignment of goods in transit. On a perusal of Ext.P9, I find that the detention was on account of the fact that there was no valid e-way bill accompanying the tr
The judgment continues below.
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