Viveka Essence Mart vs. The State Tax Officeer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 WP(C).No.33103 OF 2019(K) PETITIONER VIVEKA ESSENCE MART, 58/5218, T.D.WEST ROAD, CLOTH BAZAR JUNCTION , ERNAKULAM, PIN- 682 035, REPRESENTED BY ITS MANAGING PARTNER, VIJAYAKUMAR THANTRY, BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS 1 THE STATE TAX OFFICEER, STATE GOODS AND SERVICE TAX DEPARTMENT , SECOND CIRCLE, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN- 682 018. 2 THE ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.V, ERNAKULAM, PIN- 682 015. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).33103/2019 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5 order of detention served on him under Section 129 of the GST Act. On a perusal of the detention notice, I find that the reason for detention is that the validity period of e- way bill that accompanied the transportation had already expired at the time of detention. Under the said circumstances, I find that the detention cannot be said to be unjustified. Taking note of the plea of the petitioner, I permit the petitioner to seek a release of the goods and the vehicle on his furnishing a bank guarantee for the tax and penalty amount quantified in Ext.P3 notice before the 1st respondent. The 1st respondent shall thereafter refer the matter for adjudication in terms of GST Act. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE Mrcs/5. 12. The words 'first respondent' occurring in the judgment dated 5.12.2019 in WP(C).33103/2019 is substituted as 'second respondent' as per order dated 8.1.2020 in I.A.1/2020 in WP(C).33103/2019. W.P.(C).33103/2019 3 APPENDIX EXHIBITS: EXHIBIT P1OF THE INVOICE RAISED BY THE SELLER AT TAMIL NADU AND ATTACHED WITH THE CONSIGNMENT DATED 01.11.2019. EXHIBIT P2OF THE NOTICE FOR INSPECTION AND PHYSICAL VERIFICATION ISSUED BY THE 2ND RESPONDENT DATED 18.11.2019. EXHIBIT P3OF THE NOTICE ISSUED UNDER SEC.129(3) BY THE 2ND RESPONDENT DATED 18.11.2019. EXHIBIT P4OF REQUEST MADE BY THE PETITIONER TO RELEASE THE GOODS, DATED 26.11.2019. EXHIBIT P5OF THE ORDER OF PENALTY AND DETENTION PASSED BY THE 2ND RESPONDENT DATED 27.11.2019.