Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY, THE 25TH DAY OF JUNE 2018 / 4TH ASHADHA, 1940
WP(C).No. 20838 of 2018
PETITIONER(S)
CEAT LIMITED
REGIONAL OFFICE, PALLINADA,
LPS ROAD, PALARIVATTOM, KOCHI - 682 025,
REPRESENTED BY ITS AUTHORISED SIGNATORY P.G. SAHADEVAN.
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENT(S):
1. THE ASSISTANT STATE TAX OFFICER
SURVEILLANCE SQUAD 1, STATE GST DEPARTMENT,
ENRAKULAM - 682 015.
2. THE STATE TAX OFFICER
SURVEILLANCE SQUAD 1, STATE GST DEPARTMENT,
ENRAKULAM - 682 015.
3. THE COMMISSIONER
STATE GST DEPARTMENT, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM - 695 002.
4. THE SECRETARY
CENTRAL BOARD OF EXCISE AND CUSTOMS,
NEW DELHI - 110 001.
5. UNION OF INDIA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.
6. SUSY (PROPRIETOR)
SOUTHERN AGENCIES, 32/491-A1, PALLINADA,
LPS ROAD, PALARIVATTOM, KOCHI - 680 125.
R BY SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
R BY GOVERNMENT PLEADER. SRI. SHAMSUDHEEN K.V
R BY SRI.P.F.JOY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 20838 of 2018 (D)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1. TRUE COPY OF THE PROVISIONAL CERTIFICATE OF
REGISTRATION UNDER THE GST LAW DATED 28.06.2017
EXHIBIT P2. TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER GST LAWS OF
THE TRANSPORTATION AGENT DATED 21.09.2017
EXHIBIT P3. TRUE COPY OF THE TAX INVOICE NO.9019826344 DATED14.06.2018
EXHIBIT P3 (A).
TRUE COPY OF THE TAX INVOICE NO.9019826345 DATED 14.06.2018
EXHIBIT P3 (B).
TRUE COPY OF THE TAX INVOICE NO.9019826381 DATED 16.06.2018
EXHIBIT P3 (C).
TRUE COPY OF THE TAX INVOICE NO.9019826318 DATED 18.06.2018
EXHIBIT P3 (D).
TRUE COPY OF THE TAX INVOICE NO.9019826320 DATED 18.06.2018
EXHIBIT P3 (E).
TRUE COPY OF THE TAX INVOICE NO.9019826324 DATED 19.06.2018
EXHIBIT P4. TRUE COPY OF THE NOTICE DATED 19.06.2018 ISSUED BY
THE 1ST RESPONDENT
EXHIBIT P4 (A).
TRUE COPY OF THE DETENTION ORDER DATED 19.06.2018 ISSUE BY
THE 1ST RESPONDENT
EXHIBIT P5. TRUE COPY OF THE FORMGST MOV 01 DATED 19.06.2018 ISSUED BY
THE 1ST RESPONDENT
EXHIBIT P5 (A).
TRUE COPY OF THE FORMGST MOV 2 DATED 19.06.2018
ISSUED BY THE 1ST RESPONDENT
EXHIBIT P5 (B).
TRUE COPY OF THE FORMGST MOV 4 DATED 19.06.2018
ISSUED BY THE 1ST RESPONDENT
EXHIBIT P6. TRUE COPY OF THE E-WAY BILLS DATED 19.06.2018
COVERING EXT. P3 INVOICE
EXHIBIT P6 (A).
TRUE COPY OF THE E-WAY BILLS DATED 19.06.2018
COVERING EXT. P3 (A) INVOICE
EXHIBIT P6 (B).
TRUE COPY OF THE E-WAY BILLS DATED 19.06.2018
COVERING EXT. P3 (B) INVOICE
EXHIBIT P6 (C).
TRUE COPY OF THE E-WAY BILLS DATED 19.06.2018
COVERING EXT. P3 (C) INVOICE
EXHIBIT P6 (D).
TRUE COPY OF THE E-WAY BILLS DATED 19.06.2018
COVERING EXT. P3 (D) INVOICE
EXHIBIT P6 (E).
TRUE COPY OF THE E-WAY BILLS DATED 19.06.2018
COVERING EXT. P3 (E) INVOICE
EXHIBIT P7.
TRUE COPY OF THE REPLY DATED 21.06.2018 FILED BY
THE PETITIONER
RESPONDENT'S EXHIBITS:
NIL
// True copy//
PA to Judge
das
DAMA SESHADRI NAIDU, J.
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W.P.(C). No. 20838 of 2018(D)
=====================================================
Dated this the 25th day of June, 2018
JUDGMENT The petitioner seeks release of the goods detained by the 1st respondent under Section 129 of the Central Goods and Services Tax Act, as also the Kerala State Goods and Services Tax Act.
2.It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A. No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting the release of the goods detained, pending adjudication under Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. 3. In the light of the Division Bench's decision in W.A. No.1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. I further hold that if the -2- W.P.(C). No. 20838 of 2018(D) petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, authority will release the detained goods forthwith. DAMA SESHADRI NAIDU JUDGE das/25.06.2018
