Golden Arch Consumer Electronics Private Limited vs. The Asst. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 07TH DAY OF NOVEMBER 2019 / 16TH KARTHIKA, 1941 WP(C).No.29884 OF 2019 PETITIONER/S: M/S.GOLDEN ARCH CONSUMER ELECTRONICS PRIVATE LIMITED,VILALGE LONIKAND, RAMNAGAR, GAT NO.433, WAREHOUSE NO.1, 412216, PUNE NAGAR ROAD, TALUKA- HAVELI, PUNE-27, MAHARASHTRA, REPRESENTED BY P.R.SURESH, DEPUTY GENERAL MANAGER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER SQUAD NO.3, SGST DEPARTMENT POOTHOLE, THRISSUR-680004. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT TAXES DEPT., SECRETARIAT THIRUVANANTHAPURAM-695001 GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.29884 OF 2019 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5 detention notice issued to him in connection with transportation of goods interstate. Although various grounds are raised in the writ petition in its challenge against Ext.P5, I find that in the absence of a proper e-way bill to cover the transportation of the goods, the order of detention impugned in the writ petition cannot be said to be unjustified. Accordingly, I permit the petitioner to obtain release of the consignment on furnishing a bank guarantee for the tax and penalty amount quantified [Rs.2,84,950/- (rupees two lakh eighty four thousand nine hundred and fifty only)], and on producing a certified copy of this judgment before the said authority. A.K.JAYASANKARAN NAMBIAR

JUDGE WP(C).No.29884 OF 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE NO.75629002112 ISSUED BY THE PETITIONER TO M/S.NATIONAL ELECTRONICS, KANNUR DATED 31.10.2019. EXHIBIT P2 COPY OF E-WAY BILL RAISED BY THE PETITIONER DATED 01.11.2019. EXHIBIT P3 COPY OF INVOICE NO.7562900230 ISSUED BY THE PETITIONER TO M/S.NATIONAL ELECTRONICS, KANNUR DATED 02.11.2019. EXHIBIT P3 A COPY OF INVOICE NO.7562900231 ISSUED BY THE PETITIONER TO M/S.NATIONAL ELECTRONICS, KANNUR DATED 02.11.2019. EXHIBIT P4 COPY OF E-WAY BILL GENERATED BY THE PETITIONER DATED 02.11.2019. EXHIBIT P4 A COPY OF E-WAY BILL GENERATED BY THE PETITIONER DATED 02.11.2019. EXHIBIT P5 COPY OF ORDER IN FORM GST MOV 02 ISSUED BY THE 1ST RESPONDENT DATED 02.11.2019.