M/S. Osl Logistics Private Limited vs. The Assistant State Tax Officer - Kerala High Court, 14 May 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V TUE AY, THE 14TH DAY OF MAY 2019 / 24TH VAISAKHA, 1941 WP(C). No.13681 of 2019 PETITIONER: M/S.OSL LOGISTICS PRIVATE LIMITED, SURVEY NO.108/11, A1, VEDHA COMPLEX, CHENNAI BANGALORE HIGHWAY, IRUNGATTUKOTTAI SRIPERUMBUDUR TALUK, KANCHIPURAM, TAMILNADU, REP. BY ITS AUTHORIZED PERSON MR. FAISAL KHAN, S/O.YASIN KHAN. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICES DEPARTMENT, SQUAD NO.VII, PALAKKAD, KERALA - 678 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVT. OF KERALA, TRIVANDRUM - 695 001. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, REP. BY COMMISSIONER (GST), NEW DELHI 110 001. BY SRI.MANURAJ, GOVERNMENT PLEADER SMT.M.M. JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C). No.13681 of 2019 2 JUDGMENT The petitioner is a logistics company, which is engaged in the transportation of Maruti cars. The vehicle was intercepted and on inspection, it was found that the validity of the e-way bills had expired. The vehicle and the goods were detained and this has necessitated in the filing of this writ petition.

In the writ petition, the petitioner has sought for the following reliefs: (i) issue writ of certiorari quashing Exts.P2, P3 & P4. (ii) issue writ of mandamus or such other writ or direction directing the 1st respondent to release the goods by accepting the penalty of Rs.500/- as directed in the Ext.P5. (iii) issue any other relief that this Hon'ble High Court may deem fit to grant in the facts and circumstances of the case.

Heard the learned Counsel appearing for the petitioner and the learned Government Pleader.

A Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer (Judgment dated 6.8.2018 in W.A. No 1640 of 2018) had occasion to deal with an identical issue. Applying the ratio of that judgment, I direct the respondent authorities to release the

WP(C). No.13681 of 2019 3 petitioner's goods and vehicle on its furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules. This petition will stand disposed of. RAJA VIJAYARAGHAVAN V., IAP JUDGE //// P.A. TO JUDGE

WP(C). No.13681 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE ISSUED BY THE GOVERNMENT OF INDIA IN FORM NO.GST REG-06 DATED 08/02/2018. EXHIBIT P2 THEOF THE NOTICE IN VC NO. 005/ VII/19-20 ISSUED U/S. 129(1) OF GST ACT DATED 05/05/2019. EXHIBIT P3 THEOF THE PHYSICAL VEREIFICATION REPORT. EXHIBIT P4 THEOF THE NOTICE ISSUED U/S. 129(3) OF FORM GST MOV-07. EXHIBIT P5 THEOF THE CIRCULAR NO. 64/38/ 2018-19 GST ISSUED BY THE FINANCE MINISTRY.