Ali Nedumbravan Muhammed vs. Assistant State Tax Officer

WP(C)/10106/2019HC KeralaGSTCNR KLHC01025424201903 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI5 pages

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Held

Following a previous Division Bench ruling, the Court directed the respondent to release the petitioner's goods and vehicle. This release was conditional upon the petitioner furnishing a Bank Guarantee for Rs. 1,41,840/-, covering the tax liability and penalty under Section 129(1)(a).

Facts

The petitioner's goods (black pepper) and vehicle were detained by the Assistant State Tax Officer due to alleged incomplete or defective invoices. Aggrieved by this detention, the petitioner filed a writ petition seeking the release of the goods and vehicle.

Key Issues

The key legal issue was the legality of the detention of goods and vehicles based on incomplete or defective invoices and the appropriate conditions for their release under the GST Act.

Sections Cited

Section 129(1)(a)

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY ,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

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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.