Asian Paints LTD. vs. The Assistant State Tax Officer - Kerala High Court, 08 November 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 08TH DAY OF NOVEMBER 2019 / 17TH KARTHIKA, 1941 WP(C).No.30113 OF 2019(L) PETITIONER/S: M/S.ASIAN PAINTS LTD. DOOR NO.33/246, G2 DEVI BUILDINGS, LABOUR COLONY ROAD, PALARIVATTOM BYEPASS, CHAKKARAPARAMBU, VYTTILLA, ERNAKULAM - 682 019. REPRESENTED BY ITS REGIONAL COMMERCIAL EXECUTIVE MR. M. G. SURESH. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENT/S: THE ASSISTANT STATE TAX OFFICER MOBILE SQUAD NO.2, STATE GST DEPARTMENT CALICUT - 673006. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.30113 OF 2019(L) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P3B detention notice issued to him under Section 129 of the GST Act. I note from the perusal of Ext.P3B detention notice that the detention was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention. Under the said circumstances, I find that the detention cannot be said to be unjustified.

Taking note of the plea of the petitioner, however, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amount quantified in Ext.P3B order, then the respondents shall release the consignment and the vehicle to the petitioner. The respondents shall, thereafter, proceed to adjudicate the issue after notice to the petitioner and in accordance with the procedure prescribed under 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 respondents for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE WP(C).No.30113 OF 2019(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE INVOICE NO. KT1901697583 DATED 22.10.2019 FOR RS. 75,317.75/- ISSUED BY THE PETITIONER COMPANY. EXHIBIT P1 A THEOF THE INVOICE NO. KT1901697584 DATED 22.10.2019 FOR RS. 11,14,795.09/- ISSUED BY THE PETITIONER COMPANY. EXHIBIT P2 THEOF THE EWAY BILL NUMBER 181169833400 DATED 22.10.2019. EXHIBIT P2 A THEOF THE EWAY BILL NUMBER 151169833399 DATED 22.10.2019. EXHIBIT P3 THEOF THE DETENTION NOTICE IN FORM GST MOV-01 DATED 25.10.2019 AND MOV-02 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P3 A THEOF THE PHYSICAL VERIFICATION REPORT IN FORM GST MOV-04 DATED 28.10.2019 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P3 B THEOF THE ORDER OF DETENTION IN FORM GST MOV-06 DATED 28.10.2019 ISSUED UNDER SECTION 129(1) OF THE IGST ACT, 2017 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P3 C THEOF THAT NOTICE IN FORM GST MOV-07 (REVISED) DATED 2ND NOVEMBER 2019 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER SECTION 129(3) OF CGST ACT AND UNDER SECTION 20 OF IGST ACT, 2017 . EXHIBIT P4 THEOF THE REPLY DATED 1ST NOVEMBER 2019 FILED AGAINST THE EXT. P3 SERIES OF DETENTION NOTICE UNDER SECTION 129(3) OF THE CGST ACT, 2017 AND UNDER SECTION 20 OF IGST ACT, 2017 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT