Minar Iron And Metals PVT LTD vs. Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940 WP(C).No. 6543 of 2019 PETITIONER/S: MINAR IRON AND METALS PVT LTD DOOR NO. IV/1005, NEAR PRECOT MILLS KANJIKODE WEST, PALAKKAD-678 623 REPRESENTED BY ITS MANAGING DIRECTOR SRI. C.K. MOHAMMED. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, PALAKKAD-678 001 2 STATE TAX OFFICER SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX PALAKKAD-678 001. 3 STATE OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 REPRESENTED BY SECRETARY TO GOVERNMENT. 4 GOVERNMENT OF INDIA DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE. GP DR. THUSHARA JAMES SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 6543 of 2019 2 JUDGMENT The petitioner has approached this Court seeking the following reliefs: “(i) to call the records from 1st respondent leading to issuance of Ext.P3 notice and Ext.P6 reply and to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit P3 notice issued by 1st respondent u/s.129/3 of SGST Act read with Rule 140(1) of the Kerala GST Rules 2017. (ii) to issue a writ in the nature of certiorari or any other appropriate writ or order directing to accept Exhibit P5 e-way bill in the place of Ext.P2 e-way bill shown as rejection in e- way bill system by 1st respondent for immediate release of goods along with transport vehicles. (iii) to issue a writ in the nature of certiorari or any other appropriate writ or order directing 1st respondent to release the goods along with transport vehicle on furnishing Bank guarantee and to conduct adjudication by 2nd respondent within a time limit. (iv) to pass such other orders as this Hon'ble Court may deem justified in the facts and circumstances of the case.”

WP(C).No. 6543 of 2019 3 WP(C)No.34121 of 2018, I dispose of this writ petition applying the same ratio. DAMA SESHADRI NAIDU JUDGE WP(C).No. 6543 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF TAX INVOICE BO. BVSPL/18-19/2287 DATED 19.02.2019 RAISED BY M/S. BINJRAJKA VALUE STEELS PVT. LTD, TELUNGANA STATE FOR INTERSTATE SALE OF STEEL TUBES AGAINST IGST. EXHIBIT P2 COPY OF E-WAY BILL NO. 1911 O616 1086 DATED 20.02.2019 RAISED BY CONSIGNOR OF THE GOODS FOR TRANSPORT OF GOODS IN VEHICLE NO. TN 34 L 0988 EXHIBIT P3 COPY OF NOTICE NO VC/1/GST/107/18-19 DATED 23.02.2019 ISSUED BY 1ST RESPONDENT DEMAND SECURITY DEPOSIT U/S. 129 OF SGST ACT, FOR THE REASON OF CANCELLATION OF E-WAY BILL EXHIBIT P4 COPY OF REPLY DATED 01/03/2019 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT IN UNDERTAKING OWNERSHIP OF GOODS. EXHIBIT P5 COPY OF E-WAY BILL NO. 5610 8960 3558 DATED 01.03.2019 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT ALONS WITH EXT. P4 REPLY. EXHIBIT P6 COPY OF LETTER DATED 01.03.2019 ISSUED BY E-MAIL ISSUED TO PETITIONER BY 1ST RESPONDENT IN REJECTING EXT. P4 REPLY.