Sadhguru Pipes LLP vs. The Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WP(C).No.19435 of 2019 PETITIONER/S: SADHGURU PIPES LLP PLOT NO.584,URLA INDUSTRIES AREA,URLA RAIPUR, CHHATTISGARH,492001,REPRESENTED BY IT'S PARTNER ALOK AGARWAL. BY ADVS. SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER 24X7 SURVEILLANCE SQUAD,THAMARASSERY,KOZHIKODE- 673006. 2 THE ASSISTANT STATE TAX OFFICER, MOBILE SQUARD NO-III,S.G.S.T.DEPARTMENT, MAHE-673310. 3 THE STATE TAX OFFICER, MOBILE SQUAD NO.III,S.G.S.T.DEPARTMENT, MAHE-673310. 4 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, TAX TOWER,KILLIPPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002. SMT.TUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Wpc 19435/2019 JUDGMENT The petitioner's consignment along with a vehicle has been detained on suspicion of multiple transactions based on a single e-way bill. As of now, the vehicle has passed through the Gopalapuram in Palakkad District as well as Thamarassery in Calicut District. The consignment was despatched from Raipur to Calicut. Considering the fact that it requires a detailed investigation, this Court cannot order release without furnishing Bank Guarantee. Therefore, if the petitioner furnishes Bank Guarantee for the value of demand now raised, the vehicle along with the consignment shall be released to the petitioner. The Authority shall hear the Consignor as well as the Consignee. The writ petition is disposed of as above. Issue copy today itself. A.MUHAMED MUSTAQUE JUDGE

Wpc 19435/2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER THE GST LAW EXHIBIT P2 AOF THE REGISTRATION CERTIFICATE ISSUED TO THE CONSIGNEE UNDER THE GST LAW EXHIBIT P2 A AOF THE REGISTRATION CERTIFICATE ISSUED TO THE TRANSPORTER (LOGISTIC AGENT) EXHIBIT P3 AOF THE INVOICE NUMBER 183 DATED 02-07-2019 SUBMITTED ACCOMPANIED THE CONSIGNMENT EXHIBIT P3 A AOF THE E-WAY BILL NO. 861058860826 0947 5126 DATED 04.06.2019 GENERATED FOR TRANSPORTATION OF GOODS FROM UTKAL,RAIPUR TO ANAKKULAM LANE, AC ROAD,CALICUT. EXHIBIT P4OF THE NOTICE ISSUED IN FORM GST MOV-01 EXHIBIT P4 AOF THE NOTICE ISSUED IN FORM GST MOV-02 EXHIBIT P4 BOF THE NOTICE ISSUED IN FORM GST MOV-04 EXHIBIT P4 COF THE NOTICE ISSUED IN FORM GST MOV-06 EXHIBIT P4 DOF THE NOTICE ISSUED IN FORM GST MOV-07 EXHIBIT P5 AOF THE LETTER DATED 11.07.2019 FILED BY THE PETITIONER BEFORE THE RESPONDENTS EXHIBIT P5 A AOF THE LETTER DATED 12.07.2019 FILED BY THE PETITIONER BEFORE THE RESPONDENTS. EXHIBIT P6 AOF THE LETTER DATED 12.07.2019 FILED BY THE CONSIGNEE BEFORE THE RESPONDENTS. RESPONDENTS' EXTS: NIL \\// PA TO JUDGE akv