Unibic Foods INDIA PVT.LTD. vs. Assistant Sales Tax Officer - Kerala High Court, 24 January 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 1843 of 2019 PETITIONER/S: UNIBIC FOODS INDIA PVT.LTD. MOSQUE ROAD, NETTOOR JUNCTION, COCHIN - 682 040. REPRESENTED BY ITS AREA MANAGER, MR. SUNNY CHERIAN BY ADVS. SRI.ANIL D. NAIR SMT. ARYA ANIL SHRI.GOKULRAJ L. SMT. NILOOFAR O. NIZAM SRI.SREEJITH R.NAIR RESPONDENT/S: ASSISTANT SALES TAX OFFICER SUVEILLANCE SQUAD NO.XVI, STATE GST DEPARTMENT, WAYANAD @ MUTHANGA - 673 121 OTHER PRESENT: GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).1847/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.1843 & 1847/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 1847 of 2019 PETITIONER/S: UNIBIC FOODS INDIA PVT. LTD. MOSQUE ROAD, NETTOOR JUNCTION, COCHIN-682 040, REPRESENTED BY ITS AREA MANAGER, MR.SUNNY CHERIAN BY ADVS. SRI.ANIL D. NAIR SHRI.GOKULRAJ L. SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM SRI.SREEJITH R.NAIR RESPONDENT/S: ASSISTANT SALES TAX OFFICER SUVEILLANCE SQUAD NO.XVI,STATE GST DEPARTMENT, WAYANAD @ MUTHANGA-673 121 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).1843/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.1843 & 1847/2019 -3- J U D G M E N T [ WP(C) 1843/2019 ,WP(C).1847/2019 ] The petitioner, an assessee under the GST Act, with its factories outside Kerala, manufactures and sells confectioneries to various dealers. The petitioner's goods and vehicles were detained by the Assistant State Tax Officer for the alleged wrong declaration in the e-way bill. Aggrieved, the petitioner has filed these writ petitions.

The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer1 has dealt with an identical issue.

Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicles on its furnishing Bank Guarantee for the tax and penalty due (as shown in the Ext.P11 in W.P.(C) No.1843 of 2019 and the Ext.P5 in 1 Judgment dated 06.08.2018 in W.A. No.1640 of 2018

W.P.(C) No.1843 & 1847/2019 -4- W.P.(C) No.1847 of 2019), and a 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 petitions. DAMA SESHADRI NAIDU JUDGE jjj

W.P.(C) No.1843 & 1847/2019 -5- APPENDIX OF WP(C) 1843/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE BEARING NO.SI/B2/1819/21341, DATED 14.01.2019 EXHIBIT P2OF THE INVOICE BEARING NO.SI/B2/1819/21353, DATED 14.01.2019 EXHIBIT P3OF THE INVOICE BEARING NO.SI/B2/1819/21354, DATED 14.01.2019 EXHIBIT P4OF THE INVOICE BEARING NO.SI/B2/1819/21355, DATED 14.01.2019 EXHIBIT P5OF THE E-WAY BILLS DATED 15.01.2019 [NO.19109700 1552] EXHIBIT P6OF THE E-WAY BILLS DATED 15.01.2019 [NO.19109700 1833] EXHIBIT P7OF THE E-WAY BILLS DATED 15.01.2019 [NO.19009700 2063] EXHIBIT P8OF THE E-WAY BILLS DATED 15.01.2019 [NO.18109700 2341] EXHIBIT P9OF THE FORM GST MOV-01, DATED 16.01.2019, NO.VCR/S.S.V/2018-19 EXHIBIT P10OF THE FORM GST MOV-02, DATED 16.01.2019, NO.VCR/S.S.V/2018-19 EXHIBIT P11OF THE ORDER DATED 19.01.2019, NO.VCR/S.S.V/2018-19 ISSUED BY THE RESPONDENT

W.P.(C) No.1843 & 1847/2019 -6- APPENDIX OF WP(C) 1847/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE BEARING NO.SI/B2/1819/21300, DATED 14/01/2019. EXHIBIT P2OF THE E-WAY BILL DATED 15/01/2019 (NO.151096958893). EXHIBIT P3OF THE FORM GST MOV-01, DATED 15/01/2019, NO.VCR/S.S.XVI/18-19. EXHIBIT P4OF THE FORM GST MOV-02 DATED 15/01/2019, NO.VCR/S.S.XVI/18-19. EXHIBIT P5OF THE ORDER DATED 19/01/2019 NO.VCR/SSXVI/02/18-19 ISSUED BY THE RESPONDENT.