M/S. First Steps Baby Wear PVT.LTD. vs. Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 08TH DAY OF MARCH 2019 / 17TH PHALGUNA, 1940 WP(C).No. 6617 of 2019 PETITIONER: M/S. FIRST STEPS BABY WEAR PVT.LTD., SERVEY NO.89/5, 183, NADAVATHI VILLAGE, KASABAHOBLI, SOUKYA ROAD, HOSKOTE TALUK, BANGLORE, KARNATAKA - 560 066, REP. BY ITS AUTHORIZED PERSON SRI.B.SENTHILNATHAN, S/O.R.BALASUBRAHMANYAN, AGED 59 YEARS. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER, SQUAD NO.III, STATE GST DEPARTMENT, PALAKKAD - 678 001. 2 STATE TAX OFFICER, SQUAD NO.III, STATE GST DEPARTMENT, PALAKKAD - 678 001. 3 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, REP. BY COMMISSIONER (GST), NEW DELHI - 111 001. 4 GOVERNMENT OF KERALA, REP. BY ITS SECRETARY, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001. SMT. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 6617 of 2019 -2- JUDGMENT The petitioner approached this Court challenging the detention of vehicle and goods. As seen from the impugned notice, it was noted that Part B of the e- way bill Nos. mentioned in MOV-01 is not mentioned. In such circumstances, I am of the view that goods and vehicle shall be released to the petitioner on furnishing bank guarantee. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE akv JUDGE

WP(C).No. 6617 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE TAX INVOICE NO.94 DT. 25/2/2019. EXHIBIT P2 THEOF THE TAX INVOICE NO.95 DT. 25/2/2019. EXHIBIT P3 THEOF THE TAX INVOICE NO.96 DT. 25/2/2019. EXHIBIT P4 THEOF THE TAX INVOICE NO.97 DT. 25/2/2019. EXHIBIT P5 THEOF THE TAX INVOICE NO.98 DT. 25/2/2019. EXHIBIT P6 THEOF THE TAX INVOICE NO.99 DT. 25/2/2019. EXHIBIT P7 THEOF THE TAX INVOICE NO.100 DT. 25/2/2019. EXHIBIT P8 THEOF THE TAX INVOICE NO.101 DT. 25/2/2019. EXHIBIT P9 THEOF THE TAX INVOICE NO.102 DT. 25/2/2019. EXHIBIT P10 THEOF THE TAX INVOICE NO.103 DT. 25/2/2019. EXHIBIT P11 THEOF THE TAX INVOICE NO.104 DT. 25/2/2019. EXHIBIT P12 THEOF THE TAX INVOICE NO.125 DT. 26/2/2019. EXHIBIT P13 THEOF THE TAX INVOICE NO.126 DT. 26/2/2019. EXHIBIT P14 THEOF THE TAX INVOICE NO.127 DT. 26/2/2019. EXHIBIT P15 THEOF THE TAX INVOICE NO.128 DT. 26/2/2019. EXHIBIT P16 THEOF THE TAX INVOICE NO.129 DT. 26/2/2019. WP(C).No. 6617 of 2019 -4- EXHIBIT P17 THEOF THE TAX INVOICE NO.130 DT. 26/2/2019. EXHIBIT P18 THEOF THE TAX INVOICE NO.131 DT. 26/2/2019. EXHIBIT P19 THEOF THE TAX INVOICE NO.132 DT. 26/2/2019. EXHIBIT P20 THEOF THE TAX INVOICE NO.133 DT. 26/2/2019. EXHIBIT P21 THEOF THE TAX INVOICE NO.134 DT. 26/2/2019. EXHIBIT P22 THEOF THE TAX INVOICE NO.135 DT. 26/2/2019. EXHIBIT P23 THEOF THE TAX INVOICE NO.136 DT. 26/2/2019. EXHIBIT P24 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P25 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P26 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P27 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P28 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P29 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P30 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P31 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P32 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P33 THEOF THE E-WAY BILL DT. 27/2/19. WP(C).No. 6617 of 2019 -5- EXHIBIT P34 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P35 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P36 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P37 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P38 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P39 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P40 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P41 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P42 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P43 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P44 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P45 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P46 THEOF THE E-WAY BILL DT. 27/2/19. EXHIBIT P47 THEOF THE NOTICE NO.VC- III/102/18-19 IN FORM GST MOV-01 DT.27/2/19 ISSUED TO THE PETITIONER. EXHIBIT P48 THEOF THE FORM GST MOV-04 DT.27/2/19 ISSUED TO THE PETITIONER. EXHIBIT P49 THEOF THE NOTICE ISSUED U/S.129(3) OF THE CGST DT.27/2/19. EXHIBIT P50 THEOF THE EXPORT HOUSE STATUS CERTIFICATE DT.21/12/2015. WP(C).No. 6617 of 2019 -6- EXHIBIT P51 THEOF THE AEO CERTIFICATION DT.9/11/2018. EXHIBIT P52 THEOF THE PAYMENT RECEIPT THROUGH INTERNET BANKING - BANK OF INDIA DT. 20/2/19. EXHIBIT P53 THEOF THE PAYMENT RECEIPT THROUGH INTERNET BANKING - BANK OF INDIA DT. 20/2/19. EXHIBIT P54 THEOF THE CIRCULAR NO.64/38/2018-GST DT.14/9/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P55 THEOF THE JUDGMENT IN W.P.(C) NO.39022/2018 ON THE FILE OF HON'BLE HIGH COURT OF KERALA, ERNAKULAM. //// CA TO JUDGE