Nrp Projects PVT.LTD. vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 10TH DAY OF MAY 2019 / 20TH VAISAKHA, 1941 WP(C).No. 13347 of 2019 PETITIONER/S: M/S NRP PROJECTS PVT.LTD., SANTHI NIVAS, AISHWARYA NAGAR, IRIMPANAM, ERNAKULAM, REPRESENTED BY ITS MANAGER, C.DILEEPKUMAR, AGED 41, S/O LATE. KESAVAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, SQUAD NO.III, SGST DEPARTMENT, KASARGOD-671 121. 2 THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: SRI MOHAMMED RAFIQ- GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 13347 of 2019 2 JUDGMENT The petitioner seeks release of the goods detained by the 1st respondent, under Section 129 of the Central Goods and Services Tax Act, as also the Kerala State Goods and Services Tax Act. 2. 2. Earlier, a Division Bench of this Court, under similar circumstances, disposed of W.A. No.1802 of 2017. Besides directing expeditious completion of the adjudication, the Division Bench permitted the release of the goods detained. In the light of the Division Bench's decision in W.A. No.1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the authority will release the detained goods with no further delay. sab ANU SIVARAMAN JUDGE

WP(C).No. 13347 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE NO.2019000761 ISSUED BY M/S. JINDAL INDUSTRIES PVT. LTD., HARIYANA DATED 13.4.2019. EXHIBIT P2 COPY OF THE E-WAY BILL RAISED BY M/S. JINDAL INDUSTRIES PVT. LTD. HARIYANA DATED 14.4.2019. EXHIBIT P3 COPY OF INVOICE NO.7046/19-20 ISSUED BY M/S. MADRAS STEELS & TUBES, CHENNAI DATED 19.4.2019. EXHIBIT P4 COPY OF ORDER IN FORM GST MOV 06 ISSUED BY THE IST RESPONDENT DATED 2.5.2019. EXHIBIT P5 COPY OF NOTICE IN FORM GST MOV 07 ISSUED BY THE IST RESPONDENT DATED 2.5.2019.