Ali Nedumbravan Muhammed vs. Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNE AY ,THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 WP(C).No. 10106 of 2019 PETITIONER: ALI NEDUMBRAVAN MUHAMMED, AGED 39 YEARS S/O USMAN, PROPRIETOR, KOKKANAS TRADING COMPANY, KOKKAN BUILDING, 6TH MILE, MOKKAM, ANJUKUNNU P.O.WAYANAD, 670 645. BY ADV. SRI.MAHESH V.MENON RESPONDENT: ASSISTANT STATE TAX OFFICER, SURVEILLANCE SQUAD 14, STATE GST DEPARTMENT, WAYANAD @ KATTIKKULAM, WAYAND DISTRICT 670 646 GP. SMT. M.M. JASMINE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 10106 of 2019 2 JUDGMENT The petitioner, assessees under the GST Act, a trader of black pepper. The petitioner's goods and the vehicle were detained by the Assistant State Tax Officer for reason of incomplete or defective invoices. Aggrieved, the petitioner have filed the writ petition seeking the following prayers: “(i) To quash Exts. P4 to P4(d) issued by the respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To direct the respondent to release the goods and the vehicle detained by Exts. P4 to P4(d) by the issue of a writ of mandamus or such other writ or order or direction. (iii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.”
The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer has dealt with an identical issue. The learned counsel consent to disposing of the writ petition by following Renji Lal Damodaran's case.
WP(C).No. 10106 of 2019 3
Hence I direct the respondent authorities to release the petitioner's goods and vehicle on petitioner furnishing Bank Guarantee for a sum of Rs. 1,41,840/- covering the tax liability and penalty under Section 129(1)(a). With the above direction I dispose of the writ petition. S.V.BHATTI JUDGE SVP
WP(C).No. 10106 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF CERTIFICATE OF REGISTRATION UNDER GST ACT DATED 17.7.2018 EXHIBIT P2 INVOICE NO 419 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 A INVOICE NO 420 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 B INVOICE NO 421 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 C INVOICE NO 422 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 D INVOICE NO 423 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 E INVOICE NO 424 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 F INVOICE NO 425 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 G INVOICE NO 426 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 H INVOICE NO 427 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P2 I INVOICE NO 428 OF THE PETITIONER DATED 26.3.2019 EXHIBIT P3 AOF THE E-WAY BILL GENERATED BY THE PETITIONER 26.3.2019 EXHIBIT P4OF FORM MOV-01 ISSUED BY THE RESPONDENT DATED 26.3.2019 EXHIBIT P4 AOF FORM MOV-02 ISSUED BY THE RESPONDENT DATED 26.3.2019 EXHIBIT P4 BOF FORM MOV-04 ISSUED BY THE RESPONDENT DATED 26.3.2019 EXHIBIT P4 COF FORM MOV-06 ISSUED BY THE RESPONDENT DATED 27.3.2019
WP(C).No. 10106 of 2019 5 EXHIBIT P4 DOF FORM MOV-07 ISSUED BY THE RESPONDENT DATED 27.3.2019 RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.