Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY, THE 26TH DAY OF JULY 2018 / 4TH SRAVANA, 1940
WP(C).No. 25086 of 2018
PETITIONER
M/S. CAM WINDOWS,
KOOVAPPADY, PERUMBAVOOR,
REPRESENTED BY ITS MANAGING PARTNER SRI. JOSE KURIAN.
BY ADVS.SRI.AJI V.DEV
SMT.O.A.NURIYA
SRI.ALAN PRIYADARSHI DEV
RESPONDENT:
1. THE ASSISTANT STATE TAX OFFICER,
(INTELLIGENCE) SQUAD NO. 1
S.G.S.T DEPARTMENT,
MATTANCHERRY AT ALUVA 683501
2. THE STATE TAX OFFICER,
(INTELLIGENCE) SQUAD NO. 1
S.G.S.T DEPARTMENT,
MATTANCHERRY AT ALUVA 682 002.
3. THE COMMISSIOENR OF STATE TAX,
STATE GOODS & SERVICE TAXES,
TAX TOWER, KILLIPPALAM, KARAMANA P.O,
THIRUVANANTHAPURAM 695 002.
R BY GOVERNMENT PLEADER DR.THUSHARA
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-07-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 25086 of 2018 (I)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER UNDER THE GST LAW.
EXHIBIT P2 A TRUE COPY OF THE INVOICE NUMBER 82 DATED
23-07-2018 ACCOMPANYING THE CONSIGNMENT
EXHIBIT P2(A) A TRUE COPY OF THE INVOICE NUMBER 83 DATED
23-07-2018 ACCOMPANYING THE CONSIGNMENT
EXHIBIT P2(B) A TRUE COPY OF THE INVOICE NUMBER 84 DATED
23-07-2018 ACCOMPANYING THE CONSIGNMENT
EXHIBIT P3 A TRUE COPY OF THE E-WAY BILL NO. 581043577972
DATED 21-07-2018 GENERATED FOR TRANSPORTATION
OF GOODS FROM KOOVAPADY TO PATTOM
EXHIBIT P3(A) A TRUE COPY OF THE E-WAY BILL NO. 5410435855535
DATED 21-07-2018 GENERATED FOR TRANSPORTATION
OF GOODS FROM KOOVAPADY TO VAZHUTHAADU.
EXHIBIT P3(B) A TRUE COPY OF THE E-WAY BILL NO. 511043586500
DATED 21-07-2018 GENERATED FOR TRANSPORTATION
OF GOODS FROM KOOVAPADY TO TRIVANDRUM
EXHIBIT P4 A TRUE COPY OF FORM GST MOV-01 SO ISSUED, DATED
23-07-2018
EXHIBIT P4(A) A TRUE COPY OF FORM GST MOV -02 SO ISSUED
BEARING NO. OR-17/GST/18-19 DATED 23-07-2018
EXHIBIT P4(B) A TRUE COPY OF FORM GST MOV-04 SO ISSUED
BEARING NO. OR-17/GST/18-19 DATED 24-07-2018
EXHIBIT P4(C) A TRUE COPY OF FORM GST MOV-06 SO ISSUED
BEARING NO. OR-17/GST/18-19 DATED 24-07-2018
EXHIBIT P4(D) A TRUE COPY OF FORM GST MOV-07 SO ISSUED
BEARING NO. OR-17/GST/18-19 DATED 24-07-2018
EXHIBIT P4(E) A TRUE COPY OF FORM GST MOV-09 SO ISSUED
BEARING NO. OR-17/GST/18-19 DATED 24-07-2018
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DAMA SESHADRI NAIDU, J.
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W.P.(C). No. 25086 of 2018
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Dated this the 26th day of July, 2018
JUDGMENT
The petitioner, a registered dealer under the Central Goods & Service Tax Act, 2017 and State Goods & Service Tax Act, 2017 had his goods detained. After receiving Exts.P4 to P4(a) detention notices, he has filed this writ petition. Keeping aside the merits, the petitioner's counsel, as an interim arrangement, pleads that the authorities may release the goods on the petitioner's providing bank guarantee.
2.The learned Government Pleader, on instructions, accepted this proposal.
3.So, pending adjudication, the first respondent will release the detained goods on the petitioner's providing the bank guarantee for the amount covered by Ext.P4 series orders. The writ petition is disposed of as above. DAMA SESHADRI NAIDU JUDGE css/
