Technoline Systems And Services vs. The Asst. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 11TH DAY OF FEBRUARY 2019 / 22ND MAGHA, 1940 WP(C).No. 4074 of 2019 PETITIONER: M/S.TECHNOLINE SYSTEMS AND SERVICES, 37/597B, ML 8TH CROSS ROAD, MUTTATHIL LANE, KADAVANTHRA, KOCHI - 682 020, REPRESENTED BY ITS MANAGING PARTNER RAKESH JOSEPH. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT THE ASST. STATE TAX OFFICER SQUAD NO.4, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT EDAPPALLY, KOCHI - 682 024. M M JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 4074 of 2019 2 JUDGMENT There will be a direction to the respondent to release goods and vehicle detained as per Exts.P5 and P5(a) on furnishing bank guarantee. The respondent shall also complete the adjudication within one month after hearing the petitioner. The writ petition is disposed of accordingly. A.MUHAMED MUSTAQUE JUDGE ska

WP(C).No. 4074 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE ISSUED UNDER THE GST ACT. EXHIBIT P2 COPY OF SUPPLY ORDER DATED 11/01/2019 ISSUED BY THE SUPPLYCO. EXHIBIT P3 COPY OF INVOICE DATED 31/01/2019 ISSUED BY M/S.REDINGTON (INDIA) LIMITED, UNICHIRA, KOCHI. EXHIBIT P4 COPY OF ORDER DATED 31/01/2019 IN GST MOV- 02 ISSUED BY THE RESPONDENT FOR PHYSICAL VERIFICATION. EXHIBIT P5 COPY OF DETENTION ORDER DATED 31/01/2019 ISSUED BY THE RESPONDENT. EXHIBIT P5 (a) COPY OF NOTICE DATED 31/01/2019 ISSUED BY THE RESPONDENT U/S.129(3) OF THE CGST/SGST ACT. EXHIBIT P6 COPY OF E-WAY BILL DATED 31/01/2019.