M/S.Sepack INDIA Private Limited vs. The Assistant Sales Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 28TH DAY OF NOVEMBER 2019/7TH AGRAHAYANA, 1941 W.P(C).No.32350 OF 2019(P) PETITIONER: M/S.SEPACK INDIA PRIVATE LIMITED, LX/98, KUNNATHUKUDY ROAD, VILANGU P.O., NJARALLORE, PUTHIYAKURIZ, KIZHAKKAMBALAM, ERNAKULAM DISTRICT, PIN- 683561, REPRESENTED BY IT'S ACCOUNTANT MR.SUNITH.S. BY ADV. SMT.K.LATHA RESPONDENT: THE ASSISTANT STATE TAX OFFICER, SQUAD NO.VII, STATE GST DEPARTMENT, PALAKKAD, KERALA- 678001. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.32350/2019 :: 2 ::
J U D G M E N T The petitioner has approached this Court aggrieved by Ext.P3 detention notice issued to him by the respondent. A perusal of Ext.P3 detention notice would indicate that the defect noticed by the detaining authority was that Part B of the E-way bill was not updated by the petitioner. Under the said circumstances, I find that the detention of the goods belonging to the petitioner cannot be said to be unjustified. I therefore dispose the writ petition by directing that, if the petitioner furnishes a bank guarantee to cover the tax and penalty amount determined by the detaining authority, then the respondent shall release the goods and the vehicle to the petitioner. The respondent shall thereafter forward the files to the adjudicating authority for adjudication in terms of Section 130 of the GST Act. The petitioner shall produce a copy of the writ petition together with a copy of the judgment, before the respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/28/11/19
W.P.(C).No.32350/2019 :: 3 :: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE PETITIONER'S TAX INVOICE NO.TNB/1920/18 DATED 21ST NOVEMBER 2019. EXHIBIT P2 THEOF THE PART A SLIP OF EWAY BILL NO.5311 4870 7846 DATED 21.11.2019. EXHIBIT P3 THEOF GST MOV-01 AND GST MOV-02 BOTH DATED 02.11.2019 ISSUED TO THE RESPONDENT TO THE PETITIONER. EXHIBIT P4 RESPONDENTS EXHIBITS: THEOF THE EWAY BILL NO.5311 4870 7846 DATED 22.11.2019. NIL. //// P.S. TO JUDGE
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.