The Himalaya Drug Company vs. The Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 22ND DAY OF NOVEMBER 2019 / 1ST AGRAHAYANA, 1941 WP(C).No.31688 OF 2019 PETITIONER: M/s.THE HIMALAYA DRUG COMPANY, 20/141 A, B, NEAR A1-AMEEN COLLEGE, EDATHALA, ALUVA-683564 REPRESENTED BY IT'S C & F AGENT MR.G.MANIKANDAN BY ADV. SMT.K.LATHA RESPONDENT: THE ASSISTANT STATE TAX OFFICER SURVILANCE SQUAD NO.3, STATE GST DEPARTMENT, WAYANAD AT MUTHANGA -673592 BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.31688 OF 2019 2 JUDGMENT The challenge in the Writ Petition is against Ext.P3 order of detention under Section 129(1) of the Central Goods and Service Tax (CGST) Act. On a perusal of Ext.P3, it is seen that the reason given for detention is that the details of the e-way bill produced by the petitioner did not match with the invoice that accompanied the goods under transport. The aforesaid reasons in my view would justify the detention order although the petitioner would get an opportunity to seek a waiver of penalty before the adjudicating authority. Under such circumstances, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amount determined in Ext.P3 order, then the respondent shall release the goods and the vehicle to the petitioner. The respondent shall thereafter forward the file to the adjudicating authority for an adjudication in terms of Section 130 of the GST Act. The Writ Petition is disposed as above. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.31688 OF 2019 3 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 THEOF THE PETITIONER'S TAX INVOICE NO.7119700128 DATED 5TH NOVEMBER 2019 EXHIBIT P2- THEOF THE EWAY BILL.11113667120 DATED 5.11.2019 EXHIBIT P3- THEOF GST MOV-06 AND GST MOV-07 BOTH DATED 10.11.2019 ISSUED BY THE RESPONDENT TO THE PETITIONER RESPONDENTS EXHIBITS:NIL //// P.A 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.