M/S.Vijayalaxmi Cashew Company vs. The Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 28TH DAY OF JANUARY 2019 / 8TH MAGHA, 1940 WP(C).No.2496 of 2019 PETITIONER: M/S.VIJAYALAXMI CASHEW COMPANY P.B.NO.115, KOCHUPILAMOODU, KOLLAM, REPRESENTED BY ITS PARTNER. BY ADVS. SRI.MOHAN PULIKKAL SMT.MANJU RAJAN SRI.G.JAYAPRAKASH SRI.NARAYANAN POTTI RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, SURVEILLANCE SQUAD POOVAR, THIRUVANANTHAPURAM DISTRICT, KERALA-695525. 2 COMMISSIONER STATE GST, TAX TOWER, KILLPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. OTHER PRESENT: SMT.M M JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.2496/2019 2 J U D G M E N T The matter is related to detention of goods. The goods along with the vehicle were released on furnishing bank guarantee and bond. Thereafter final order has been passed. Ext.P15 is the order. This order is under challenge in this writ petition.
The petitioner points out the mistake in generating e-way bills. The petitioner submits that no sufficient opportunity was given to them to explain the mistake. The petitioner is threatened with invocation of bank guarantee by Ext.P16. Anyhow, the petitioner wants to avail the appellate remedy. Considering the facts and circumstances, the following directions are issued: The petitioner shall file an appeal within a period of one month. The bank guarantee shall not be invoked in the meanwhile, if the petitioner files appeal as above within one month. If the petitioner files an appeal, the petitioner shall renew the bank guarantee if otherwise would expire before
the appeal being disposed of. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp
W.P.(C) No.2496/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.TTN/MKDU 55/17- 18 DATED 29.8.2018. EXHIBIT P2OF THE INVOICE NO.TTN/MKDU 56/18- 19 DATED 29.8.2018. EXHIBIT P3OF THE E-WAY BILL BEARING NO.5910 5112 4961 DATED 29.8.2018. EXHIBIT P4OF THE E-WAY BILL BEARING NO.5810 5112 6443 DATED 29.8.2018. EXHIBIT P5OF THE E-WAY BILL NO.501051134934 DATED 29.8.2018. EXHIBIT P6OF THE FORM GST MOV-2 DATED 29.8.2018. EXHIBIT P7OF VERIFICATION REPORT IN FORM GST MOV-04 DATED 29.8.2018. EXHIBIT P8OF THE NOTICE IN FORM GST MOV-06 DATED 29.8.2018. EXHIBIT P9OF THE NOTICE IN FORM GST MOV-07 DATED 30.8.2018. EXHIBIT P10OF THE REPLY IN MALAYALAM TOGETHER WITH THE ENGLISH TRANSLATION. EXHIBIT P11OF THE BOND IN FORM GST MOV-08 DATED 31.8.2018 AND BANK GUARANTEE ISSUED BY INDIAN BANK, KOLLAM. EXHIBIT P12OF THE RELEASE ORDER DATED 31.8.2018. EXHIBIT P13OF THE NOTICE FOR PERSONAL HEARING DATED 31.8.2018. EXHIBIT P14OF THE RETURN IN FORM GSTR-01 FILED FOR THE MONTH OF AUGUST, 2018. EXHIBIT P14 (a)OF THE TAX ADJUSTMENT DETAILS.
W.P.(C) No.2496/2019 4 EXHIBIT P15OF THE ORDER 002/2018-19 DATED 10.9.2018. EXHIBIT P16OF THE LETTER ADDRESSED TO CHIEF MANAGER, INDIAN BANK, KOLLAM. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
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.