Asm Eyyala Trading Company vs. The Assistant State Tax Officer

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.32808 OF 2019(A) PETITIONER: ASM EYYALA TRADING COMPANY, DOOR NO. CP, III/1295B, EYYALA P.O. THEKKIL, KASARGODE 671 541, REPRESENTED BY ABDULSATHAR E.M. THE PROPRIETOR. BY ADVS. SMT.S.SMITHA (PARAKKAL) SRI.P.FAZIL SRI.SAJU THALIATH SRI.V.S.SREEJITH SRI.JITHIN PAUL VARGHESE SMT.ANN MARY FRANCIS RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, INTELLIGENCE SQUAD NO. II, MATTANCHERY, KARUKUTTY P.O. 683 576. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, INTELLIGENCE SQUAD NO. II, MATTANCHERY, KARUKUTTY P.O. 683 576. 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM 695

WP(C).No.32808 OF 2019 2 JUDGMENT The petitioner is aggrieved by Ext.P4 detention order passed under Section 129 of the Central Goods and Service Tax Act. On a perusal of the detention order, it is seen that the detention of the vehicle was on the account of the fact that the documents produced by the driver of the vehicle showed the consignment as moving from Kasargod to Kolhapur, whereas the detention of the goods was at Perumbavoor. In view of the above, I find that the detention of the vehicle and the goods cannot be said to be unjustified. Taking note of the submission of the learned counsel for the petitioner that they are ready to clear the goods on furnishing a bank guarantee, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined in Ext.P7 order, then the 1st respondent shall release the goods and vehicle to the petitioner. The said respondent shall thereafter, transfer the files to the adjudicating authority for an adjudication as contemplated under the Act. This writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.32808 OF 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE BILL NO. 158 DATED 17.11.2019. EXHIBIT P1 AOF THE BILL NO. 159 DATED 18.11.2019. EXHIBIT P1 BOF THE BILL NO. 160 DATED 18.11.2019. EXHIBIT P1 COF THE BILL NO. 161 DATED 19.11.2019. EXHIBIT P1 DOF THE BILL NO. 162 DATED 20.11.2019. EXHIBIT P1 EOF THE BILL NO. 163 DATED 20.11.2019. EXHIBIT P1 FOF THE BILL NO. 164 DATED 20.11.2019. EXHIBIT P1 GOF THE BILL NO. 165 DATED 20.11.2019. EXHIBIT P1 HOF THE BILL NO. 166 DATED 20.11.2019. EXHIBIT P2OF THE TAX INVOICE DATED 21/11/2019. EXHIBIT P3OF THE E-WAY BILL NO. 2114883425 DATED 21/11/2019. EXHIBIT P4OF THE DETENTION ORDER DATED 22/11/2019. EXHIBIT P5OF THE GST MOV-07 NOTICE DATED 22/11/2019. EXHIBIT P6OF THE REPRESENTATION DATED 25.11.2019 SUBMITTED BY THE PETITIONER. EXHIBIT P7OF THE MOV 09 NOTICE DATED 29.11.2019.