Pankaj Kumar Sharma vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.32735 OF 2019(N) PETITIONER/S: PANKAJ KUMAR SHARMA, BRANCH-IN-CHARGE, NITCO LOGISTICS PVT.LTD., 42/1278 AND 1279, THURUTHIPARAMBIL GARDENS, NEAR HIGH COURT, MATHAI MANJOORAN ROAD,KOCHI - 14. BY ADVS. SRI.S.ABHILASH SRI.K.SIJU SMT.S.REKHA KUMARI SMT.S.SEETHA SMT.ANJANA KANNATH RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 2 THE DEPUTY COMMISSIONER OF STATE TAX, TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. 3 ASSISTANT COMMISSIONER OF STATE TAX, TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. 4 INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 004. 5 ASSISTANT STATE TAX OFFICER (INTELLIGENCE), SQUAD NO.5, SGST DEPARTMENT, THRISSUR - 680 004. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.32735 OF 2019(N) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5 detention notice that was issued to him under Section 129 of the Central Goods and Services Tax Act detaining the vehicle and goods under the said Act. On a perusal of Ext.P5 notice, I find that the reason for detention is stated to be a mismatch between the registration number of the vehicle as shown in the invoice and e-way bill and the vehicle that was actually found to be carrying the goods. The respondents, therefore, detained the vehicle and the goods on suspicion of multiple transaction using the same invoice. On a perusal of the reasons cited in the detention notice, I find that the detention cannot be said to be unjustified. Accordingly, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined in Ext.P5 notice, then the respondents shall permit the petitioner to clear the goods and the vehicle. The respondents shall thereafter forward the files to the adjudicating authority for the adjudication of the matter. The petitioner shall produce copy of the writ petition together with a copy of this judgment before the respondents for further action. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.32735 OF 2019(N) 3 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF THE E-WAY BILL NO.231151388235 DATED 02.11.2019 EXT.P2 COPY OF THE FORM FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE GOODS AND DOCUMENTS DATED 12.11.2019 ISSUED BY THE 5TH RESPONDENT. EXT.P3 COPY OF THE PHYSICAL VERIFICATION REPORT DATED 15.11.2019 ISSUED BY THE 5TH RESPONDENT EXT.P4 COPY OF THE ORDER OF DETENTION U/S.129(1) OF THE CENTRE GOODS AND SERVICES TAX ACT, 2017 DATED 15.11.2019 EXT.P5 COPY OF NOTICE U/S.129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 DATED 15.11.2019 EXT.P6 COPY OF THE REPRESENTATION DATED 27.11.2019 SUBMITTED BEFORE THE RESPONDENTS 2 TO 5