Abt Parcel Service vs. The 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. 7085 of 2019 PETITIONER: M/S ABT PARCEL SERVICE 66H9-12, NANGUNERI ROAD, PERUMALPURAM, TIRUNELVELI- 627007 REPRESENTED BY ITS MANAGER R.VENKITESH. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO.I, STATE GODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, KOLLAM-691 002. 2 THE STATE TAX OFFICER SURVEILLANCE SQUAD NO.I, STATE GOODS AND SERVICES TAXES DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, KOLLAM-691 002. 3 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. MATHEW GEORGE VADAKKEL 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. 7085 of 2019 2 JUDGMENT The petitioner aggrieved by Ext.P7 order under Section 129 (1) of the Central Goods And Services Tax Act, 2017 preferred an appeal. There is a delay of three days. In the meanwhile, steps are being taken to invoke the bank guarantee furnished by the petitioner for release of the goods. There shall be a direction to the Appellate Authority to dispose the delay application as well as the appeal within a period of three months. Till the disposal of the appeal, bank guarantee shall not be invoked. However if the bank guarantee is due to expire within the time as above, the petitioner shall renew the bank guarantee. The writ petition is disposed of as above. SAS/08/03/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 7085 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF INVOICE DATED 3.12.2018 ISSUED BY M/S. JOTHIMAN BEEDI COMPANY, TIRUNELVELI, TAMIL NADU. EXHIBIT P2 COPY OF THE E-WAY BILL NO. 5710 71028353 DATED 3.12.2018. EXHIBIT P3 COPY OF STATEMENT DATED 4.12.2018 OF THE DRIVER IN MOV-01. EXHIBIT P4 COPY OF ORDER DATED 4.12.2018 IN GST MOV-02 ISSUED BY THE RESPONDENT FOR PHYSICAL VERIFICATION. EXHIBIT P5 COPY OF FULLY FILLED UP E-WAY BILL (PART-A AND B) DATED 5.12.2018. EXHIBIT P6 COPY OF CONSOIDATED E-WAY BILL NO.5511331663 DATED 5.12.2018. EXHIBIT P7 COPY OF DETENTION ORDER DATED 5.12.2018 ISSUED BY THE RESPONDENT. EXHIBIT P7 A COPY OF NOTICE DATED 5.12.2018 ISSUED BY THE RESPONDENT U/S. 129(3) OF THE CGST/SGST ACT. EXHIBIT P8 COPY OF THE JUDGMENT DATED 14.12.2018 IN WPC NO.40801 OF 2018. EXHIBIT P9 COPY OF BANK GUARANTEE DATED 15.12.2018 ISSUED BY THE CITY UNION BANK LIMITED, COIMBATORE. EXHIBIT P10 COPY OF NOTICE DATED 1.2.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11 COPY OF APPEAL MEMORANDUM. EXHIBIT P12 COPY OF CONDONING DELAY IN FILING EXT.P11 APPEAL. EXHIBIT P13 COPY OF STAY PETITION FILED IN EXT.P11 APPEAL