Sagar Koya Timbers vs. The Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7973 of 2019 PETITIONER: M/S. SAGAR KOYA TIMBERS, AGED 36 YEARS, 19/812-A, MOORIYAD, CHALAPPURAM, KOZHIKODE-673 002, REPRESENTED BY ITS PROPRIETOR ABDUL MANAF KONADATH. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.K.AYYAPPAN RESPONDENTS: THE ASSISTANT STATE TAX OFFICER, SURVEILLANCE SQUAD NO.IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD- 676 121. SMT. THUSHARA JAMES-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 7973 of 2019 -2- JUDGMENT The petitioner's goods have been detained vide Ext. P6. It is noted that consignment is not accompanied by tax invoice. The learned Government Pleader would submit that as per Rule 138 A(1) of the C.G.&S.T. Rules, 2017 invoice bill must be accompanied by the tax invoices. In the light of the above, I am of the view that the goods shall be released on furnishing Bank Guarantee. Adjudication shall be completed within one month. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE akv JUDGE

WP(C).No. 7973 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE DATED 6.3.2019 ISSUED BY M/S SAGAR TIMBERS, KARNATAKA. EXHIBIT P2 COPY OF THE E-WAY BILL DATED 6.3.2019 EXHIBIT P3 COPY OF STATEMENT DATED NIL THE DRIVER IN MOV-01. EXHIBIT P4 COPY OF ORDER DATED 7.3.2019 IN GST MOV-02 ISSUED BY THE RESPONDENT FOR PHYSICAL VERIFICATION EXHIBIT P5 COPY OF FOREST PASS DATED 7.3.2019 ISSUED BY THE KERALA FOREST DEPARTMENT. EXHIBIT P6 COPY OF DETENTION ORDER DATED 7.3.2019 ISSUED BY THE RESPONDENT EXHIBIT P6 A COPY OF NOTICE DATED 7.3.3019 ISSUED BY THE RESPONDENT U/S 129(3)OF THE CGST/SGST ACT. EXHIBIT P7 COPY OF REPLY DATED 12.3.2019 RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE