Layrock Developers PVT.LTD. vs. The Asst.Sales Tax Officer,Surveiliance Squad

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. 7068 of 2019 PETITIONER: LAYROCK DEVELOPERS PVT.LTD., PVP VI/3A, UMMARAPOIL, PERINGOME, KANNUR - 670 307, REPRESENTED BY ITS DIRECTOR DIVIN VARGHESE, S/O.VARGHESE, AGED 28 YEARS. BY ADVS. SRI.C.C.ABRAHAM SRI.ALEX ABRAHAM SRI.V.J.JAMES RESPONDENTS: 1 THE ASST.SALES TAX OFFICER,SURVEILIANCE SQUAD, STATE GST DEPARTMENT, KERALA, WAYNAD AT SULTHAN BATHERY. 2 THE DEPUTY COMMISSIONER OF GST (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT ERANJIPALAM, KOZHIKODE - 673 006. 3 SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF KERALA-695

WP(C).No. 7068 of 2019 2 JUDGMENT The petitioner suffered with an order under Section 129 (1) of CGST Act, 2017. The petitioner wants to prefer an appeal. In the meanwhile, the petitioner wants to get release of two Mobile Concrete Mixing Units having Chassis No.MEC 2416BAK078679 and Chassis No. MEC2416BAKP078901. 2. In the light of the above, the following directions are issued:- The goods detained as above shall be released on furnishing bank guarantee. The petitioner shall file an appeal within a period of one month. If the petitioner fails to file an appeal within one month, respondents are at liberty to revoke the bank guarantee.

SAS/8/03/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 7068 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.VS/18-19/452 DATED 12/2/2019 WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78679 ISSUED BY M/S.AUTOBAHN TRUCKING CORPORATION KOZHIKODE IN FAVOR OF THE PETITIONER. EXHIBIT P1 AOF THE INVOICE NO.VS/18-19 453 DATED 12/2/2019 WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78901 ISSUED BY M/S.AUTOBAHN TRUCKING CORPORATION KOZHIKODE IN FAVOR OF THE PETITIONER. EXHIBIT P2OF THE E-WAY BILL DATED 12/2/2019 WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78679. EXHIBIT P2 AOF THE E-WAY BILL DATED 12/2/2019 WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78901. EXHIBIT P3OF THE INVOICE NO.SAP 8024629 DATED 15/2/2019 ISSUED BY M/S.SCHWING STETTER INDIA PVT.LTD. TO THE PETITIONER. EXHIBIT P3 AOF THE INVOICE NO.SAP 81024697 DATED 20/2/2019 ISSUED BY M/S.SCHWING STETTER INDIA PVT.LTD. TO THE PETITIONER. EXHIBIT P4OF THE CERTIFICATE DATED 28/2/2019 ISSUED BY M/S.RVA ANBU BODY WORKS, 16/2 VELLORE ROAD, OLIMUGHAMEDPETTAI, BIG KANCHIPURAM, PIN - 631 502. EXHIBIT P5OF THE E-WAY BILL NO.5010 8650 7099 DATED 23/2/2019 WITH RESPECT TO THE CHASSIS NO.MEC2416BAKPO78679. EXHIBIT P5 AOF THE E-WAY BILL NO.5610 8751 6089 DATED 23/2/2019 WITH RESPECT TO THE CHASSIS NO.MEC2416BAKPO78901. EXHIBIT P6OF THE ORDERS OF DETENTION ISSUED BY THE 1ST RESPONDENT.

WP(C).No. 7068 of 2019 4 EXHIBIT P6 AOF THE ORDERS OF DETENTION ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE EXPLANATION/OBJECTION DATED 26/2/2019 FURNISHED BY THE PETITIONER BEFORE THE 1ST RESPONDENT WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78679. EXHIBIT P7 AOF THE EXPLANATION/OBJECTION DATED 26/2/2019 FURNISHED BY THE PETITIONER BEFORE THE 1ST RESPONDENT WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78901. EXHIBIT P8OF THE FINAL ORDERS NO.OR/SS/2018-19/50 DATED 28/2/2019 WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78679. EXHIBIT P8 AOF THE FINAL ORDERS NO.OR/SS/2018-19/49 DATED 28/2/2019 WITH RESPECT TO CHASSIS NO.MEC2416BAKPO78901.