M/S. Topco Curved Structures Private Limited vs. Assistant Tax Officer - Kerala High Court, 09 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 09TH DAY OF JANUARY 2019 / 19TH POUSHA, 1940 WP(C).No.576 of 2019 PETITIONER: M/S. TOPCO CURVED STRUCTURES PVT.LTD., KINFRA II & IT PARK, KANJIKODE, PALAKKAD, REP.BY ITS MANAGING DIRECTOR SRI.JOSEPH MATHEW, S/O.(LATE)S.J.MATHEW, AGED 56 YEARS. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 ASSISTANT TAX OFFICER SQUAD NO.VII,STATE GST DEPARTMENT, PALAKKAD-678001. 2 STATE TAX OFFICER, SQUAD NO.VII,STATE GST DEPARTMENT, PALAKKAD-678001. 3 UNION OF INDIA, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, REP.BY COMMISSIONER (GST), NEW DELHI-110001. 4 GOVERNMENT OF KERALA, REP.BY ITS SECRETARY,STATE GOODS AND SERVICE TAX DEPARTMENT,GOVERNMENT SECRETARIAT, TRIVANDRUM-695001. OTHER PRESENT: SMT.M.M JASMIN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.576/2019 2

J U D G M E N T The petitioner approached this Court aggrieved by detention of the vehicle bearing registration No.KL 08 AP 3172. The petitioner submits that the petitioner is having all the documents.

Having considered the above, the following directions are issued: The petitioner shall appear before the competent officer on 11.01.2019 at 11 a.m. Thereafter, after hearing the petitioner and also after verifying all the documents, appropriate orders shall be passed within a further period of one week. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.576/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO.32AAECT8956D1Z9 ISSUED BY THE REGISTRATION AUTHORITY EXHIBIT P2 THEOF THE CERTIFICATE ISSUED BY TOPCO CURVED STRUCTURES PRIVATE LTD. EXHIBIT P3 THEOF THE TAX INVOICE ISSUED BY THE PETITIONER DT.15/12/2018 EXHIBIT P4 THEOF THE E-WAY BILL DT.19/12/2018 EXHIBIT P5 THEOF THE DELIVERY CHALLAN NO.O1 DT.19/12/18 ISSUED BY TOPCO CURVED STRUCTURES PRIVATE LTD. EXHIBIT P6 THEOF THE NOTICE ISSUED U/S.129(1)OF THE CGST DT.19/12/2018. EXHIBIT P7 THEOF THE NOTICE IN FORM NO.GST MOV- 01 DT.19/12/2018. EXHIBIT P8 THEOF THE NOTICE IN FORM NO.GST MOV- 02 DT.19/12/2018 EXHIBIT P9 THEOF THE NOTICE IN FORM NO.GST MOV- 04 DT.19/12/2018. EXHIBIT P10 THEOF THE CIRCULAR NO.64/38/2018-GST DT.14/9/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P11 THEOF THE JUDGMENT IN W.P(C)NO.39022/2018 OIN THE FILE OF HON'BLE HIGH C0URT OF KERALA,ERNAKULAM. EXHIBIT P12 THEOF THE JUDGMENT IN W.P.(c)NO.37609/2018 ON THE FILE OF HON'BLE HIGH COURT OF KERALA,ERNAKULAM DT.19/11/2018. EXHIBIT P13 THEOF THE JUDGMENT IN W.P(C)NO.42433/2018 ON THE FILE OF HON'BLE HIGH COURT OF KERALA,ERNAKULAM DT.21/12/18. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp