K.K.Exports vs. The Asst. State Tax Officer - Kerala High Court, 22 March 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 22ND DAY OF MARCH 2019 / 1ST CHAITHRA, 1941 WP(C).No. 8824 of 2019 PETITIONER/S: K.K.EXPORTS, PLOT NO.24 TO 30, KHANAPURAM (HAVELI), KHAMMAM DIST. (T.S.), TELANGANA - 507 002. REPRESENTED BY V.VENKATESHARLU, PARTNER, K.K.EXPORTS. BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER, SURVEILANCE SQUAD NO.XVI, STATE GST DEPARTMENT, WAYANAD @ MUTHANGA, WAYANAD - 670 645. 2 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695

001.

OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- W.P.(C). No. 8824 of 2019 JUDGMENT The petitioner has approached this Court challenging the detention notice.

In the light of Ext.P4, I am of the view that the goods and the vehicle shall be released. In the detention notice, the e- way bill shows document details as 'Bill of Supply' instead of 'Tax Invoice' and it also seems a defect in regard to the quantity of the goods.

Under these circumstances, the goods shall be released to the petitioner on furnishing a bank guarantee in terms of Ext.P4. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE das

-3- W.P.(C). No. 8824 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF THE GST REGISTRATION CERTIFICATE.... EXHIBIT P2 PHOTOCOPY OF THE SALE INVOICE NO.13/18-19 DATED 12/03/2019 ISSUED BY THE PETITIONER. EXHIBIT P3 PHOTOCOPY OF THE E-WAY BILL NO.181111748235 DATED 12/03/2019 GENERATED BY THE PETITIONER. EXHIBIT P4 PHOTOCOPY OF THE NOTICE NO.VCR/GST/SS- XVI/06/18-19 DATED 16/03/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 PHOTOCOPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT DATED 18/03/2019.