Savarimuthu Jayaseelan vs. The Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY ,THE 07TH DAY OF FEBRUARY 2019 / 18TH MAGHA, 1940 WP(C).No. 3759 of 2019 PETITIONER: SAVARIMUTHU JAYASEELAN, AGED 41 YEARS DOOR NO.2854, JOHNSON COLONY, PERUMANUR, ERNAKULAM, COCHIN-682015. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.IX, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001, KERALA STATE. 2 THE DEPUTY COMMISSIONER OF SALES TAX, COMMERCIAL TAXES, PERUMANOOR, COCHIN-682015. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.3759/2019 2 JUDGMENT There shall be a direction to the respondents to release the vehicle and goods detained as per Ext.P4 on furnishing bank guarantee as demanded in Ext.P5. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE mpm

WPC No.3759/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF REGISTRATION CERTIFICATE OBTAINED BY THE PETITIONER VIDE NO.32AMLPJ4810C2ZK, FROM SGST DEPARTMENT. EXHIBIT P2OF THE GST INVOICE DATED 31.01.2019 ISSUED BY M/S.JAYARAJ AUTOMOBILE AGENCY TO THE PETITIONER. EXHIBIT P3OF E-WAY BILL NO.541083607592 DATED 2.02.2019 ACCOMPANIED WITH THE CONSIGNMENT. EXHIBIT P4OF THE ORDER OF DETENTION ISSUED IN FORM GST MOV-06 DATED 5.02.2019 U/S 129(1) BY THE 1ST RESPONDENT. EXHIBIT P5OF THE NOTICE ISSUED U/S 129(3) IN FORM GST MOV-07 DATED 5.02.2019 ALONG WITH CONNECTED FORMS GST MOV-01, 02, & 04 BY THE 1ST RESPONDENT. EXHIBIT P6OF THE INCOME TAX RETURN VERIFICATION FORM FOR THE ASSESSMENT YEAR 2018-19 DATED 8.10.2018 FOR THE ASSESSMENT YEAR 2018-19. //// PA TO JUDGE