M/S Floor Decor vs. The Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 27TH DAY OF FEBRUARY 2019 / 8TH PHALGUNA, 1940 WP(C).No. 5993 of 2019 PETITIONER/S: M/S FLOOR DECOR, VARIAMPARAMBIL, MANAPPURAM P.O., CHERTHALA, ALAPUZHA DISTRICT -688558 REPRESENTED BY IT'S ACCOUNTS MANAGER MR. MANOJ P. MATHEW BY ADV. SMT.K.LATHA RESPONDENT/S: THE ASSISTANT STATE TAX OFFICER, SURVEILANCE SQUAD NO.7, STATE GST DEPARTMENT, KOLLAM- 691001. OTHER PRESENT: DR. THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner, a partnership firm, made inter-State sale from Tamil Nadu to Alapuzha, as seen from Exts.P1 and P1A. Ext.P1 invoice, however, did not show the classification of the
W.P.(C) No.5993/2019 -2- commodity loaded in the vehicle. The vehicle and the goods detained, the petitioner filed this writ petition.
In the writ petition, the petitioner sought the following reliefs: “(i) To issue a Writ of Certiorari by quashing the illegal Exhibit P2 detention notice. (ii) To issue a Writ of Mandamus directing the first respondent to release the goods detained under the Exhibit P2 detention notice unconditionally forthwith. (iii) To issue a Writ of Mandamus directing the respondents not to proceed further with the Exhibit P2 detention notice. (iv) To grant such other and further relief this Hon'ble Court may find deem fit and proper in the circumstances of the case and to allow the writ petition dated this 25th day of February 2019.”
The learned Division Bench of this Court in Renji Lal authorities to release the petitioner's goods and vehicle on its "furnishing Bank Guarantee for tax and penalty found due and a 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018
W.P.(C) No.5993/2019 -3- bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules". With the above direction I dispose of the writ petition. DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE TAX INVOICE SERIAL NO.FDPF22 DATED 20.2.2019 ISSUED BY THE PETITIONER'S TUTICORIN, TAMILNADU OFFICE TO PALM FIBE INDIA P LTD. ALAPPUZHA EXHIBIT P1 A THEOF THE CORRESPONDING E-WAY BILL COVERING P1 INVOICE EXHIBIT P2 THEOF THE DETENTION NOTICE DATED 21.2.2018 DETAINING THE GOODS COVERED UNDER P1INVOICE ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER GST ACT
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.