Sobha LTD. vs. The Asst. State Tax Officer(Int.)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 12TH DAY OF NOVEMBER 2019 / 21ST KARTHIKA, 1941 WP(C).No.30317 OF 2019(L) PETITIONER/S: SOBHA LTD. SOBHA CITY,PUZHAKKAL, THRISSUR, PIN-680553, REPRESENTED BY ITS AUTHORISED SIGNATORY V.G.VENUGOPAL. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SHRI.RAHUL A. RESPONDENT/S: THE ASST. STATE TAX OFFICER(INT.) SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM AT KOTTAKKAL-673632. GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C) No.30317/19 2 JUDGMENT The challenge in the writ petition is against Ext.P5 order of detention whereby a consignment of goods belonging to the petitioner was detained while being transported to Kochi from Bangalore. On a perusal of Ext.P5 order it is seen that the detention was on account of the consignment not being accompanied by a valid invoice as mandated under Rule 138A of the SGST Rules. I therefore find that the detention of the goods in terms of Section 129 of the GST Act cannot be said to be unjustified. Taking note of the plea of the learned counsel for the petitioner, I direct the respondent to release the goods and the vehicle covered by Ext.P1 to the petitioner on the petitioner furnishing a bank guarantee for the tax and penalty amount determined by the respondent. The respondent shall thereafter proceed to adjudicate the matter after hearing the petitioner and pass orders under Section 130 within a period of three weeks. The petitioner shall produce a copy of the writ petition and a copy of this judgment before the respondent for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE

okb //// P.S. to Judge

W.P(C) No.30317/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE DATED 1.11.2019 ISSUED BY M/S.SOBHA LTD., BANGALORE. EXHIBIT P1 A COPY OF DELIVERY CHALAN DATED 1.11.2019. EXHIBIT P2 COPY OF THE E-WAY BILL DATED 1.11.2019. EXHIBIT P3 COPY OF ORDER DATED NIL IN GST MOV-02 ISSUED BY THE RESPONDENT FOR PHYSICAL VERIFICATION. EXHIBIT P4 COPY OF PHYSICAL VERIFICATION REPORT IN MOV-04 ISSUED BY THE RESPONDENT. EXHIBIT P5 COPY OF DETENTION ORDER DATED NIL ISSUED BY THE RESPONDENT IN FORM MOV-06. EXHIBIT P5 A COPY OF NOTICE DATED 2.11.2019 ISSUED BY THE RESPONDENT U/S.129(3) OF THE CGST/SGST ACT.