V.Muhammed Rasheed 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 MONDAY, THE 18TH DAY OF NOVEMBER 2019/27TH KARTHIKA, 1941 W.P(C).No.31071 OF 2019(H) PETITIONER: V.MUHAMMED RASHEED AGED 47 YEARS S/O. AUTHY HAJI, PROPRIETOR, M/S. VBC WOOD INDUSTRIES AND TIMBERS, CHEENIKKAL, KRAKKUNNU P.O. MALAPPURAM DISTRICT 676 123. BY ADV. SRI.R.RAMADAS RESPONDENT: THE ASSISTANT STATE TAX OFFICER SQUAD NO. II, STATE G.S.T, DEPARTMENT, KOZHIKODE, KERALA 673 006. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.31071/2019 : 2 : J U D G M E N T The petitioner is aggrieved by Exts.P1 and P2 detention order/ notice issued to him under Section 129 of the CGST/SGST Act. It is seen that the reason for detention was that the transportation of the goods was not accompanied by valid documents as prescribed under the GST Act.
I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and inasmuch as I find the detention to be prima facie justified, the writ petition is disposed, by directing the respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the tax and penalty amount determined by the respondent in Ext.P2 notice. The respondent shall, thereafter, proceed to adjudicate the matter in terms of Section 130 of the GST Act, after hearing the
W.P.(C).No.31071/2019 : 3 : petitioner. 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/18/11/19
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 DATED 08.11.2019. EXHIBIT P2OF THE NOTICE U/S 129 (3) OF THE CGST/SGST ACT, 2017, ISSUED BY THE RESPONDENT. EXHIBIT P3OF THE PHYSICAL VERIFICATION REPORT DATED 11.11.2019. EXHIBIT P4 RESPONDENTS EXHIBITS:OF THE DETAILED REPLY DATED 13.11.2019 BEFORE THE RESPONDENT TOGETHER WITH THE ENCLOSURES. 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.