Stove Kraft PVT Limited vs. The Assistant 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. 3957 of 2019 PETITIONER: STOVE KRAFT PVT LIMITED MADAVANA, KUMBALAM, KOCHI, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI. M.D.SREEKUMAR. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER, SURVEILLANCE SQUAD-1, S.G.S.T. DEPARTMENT, WAYANAD AT MUTHANGA-673 592. 2 THE COMMISSIONER OF STATE TAX S.G.S.T. DEPARTMENT, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. MM JASMINE GOVERNMENT PLEADER 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. 3957 of 2019 2 JUDGMENT Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to be noted that, it is not a case where e-way bill does not mention all the invoices. There may be practical difficulty for the Department in tracking the invoices, when multiple number of invoices mentioned in the e-way bill generated. Anyhow, I am of the view that goods and vehicle shall be released to the petitioner on executing a bond. Though the learned Government Pleader submits that the petitioner's case will be considered by the respondent by tomorrow. Taking note of the nature of the issue, I am of the view that the goods along with vehicle shall be released to the petitioner on executing simple bond. The writ petition is disposed of. H/O A.MUHAMED MUSTAQUE SVP JUDGE

WP(C).No. 3957 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE INVOICE NUMBERED 1808039182 DATED 5.2.2019. EXHIBIT P1 A AOF THE INVOICE NUMBERED 1808039175 DATED 5.2.2019. EXHIBIT P1 B AOF THE INVOICE NUMBERED 1808039174 DATED 5.2.2019. EXHIBIT P2 AOF THE E-WAY BILL NO.101102420801 DATED 5.2.2019. EXHIBIT P3 AOF THE NOTICE ISSUED BY THE IST RESPONDENT IN GST MOV-01 DATED 6.2.2019. EXHIBIT P3 A AOF THE NOTICE ISSUED BY THE IST RESPONDENT IN GST MOV-04 DATED 7.2.2019. EXHIBIT P3 B AOF THE NOTICE ISSUED BY THE IST RESPONDENT IN GST MOV-06 DATED 7.2.2019. EXHIBIT P3 C AOF THE NOTICE ISSUED BY THE IST RESPONDENT IN GST MOV-07 DATED 7.2.2019.