Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
MONDAY, THE 18TH DAY OF JUNE 2018 / 28TH JYAISHTA, 1940
WP(C).No. 19980 of 2018
PETITIONER(S)
F.H.METALS.,
KODIMATHA, KOTTAYAM 686 013
REPRESENTED BY ITS PROPRIETOR SRI. KA.A HAFEEZ
BY ADVS.SRI.AJI V.DEV
SMT.O.A.NURIYA
RESPONDENT(S):
*1. THE ASSISTANT STATE TAX OFFICER, (*CORRECTED)
SQUAD NO IV, S.G.S.T DEPARTMENT,
MATTANCHERRY AT KARUKUTTY 683576
*2. THE ASSISTANT STATE TAX OFFICER,
SQUAD NO IV, S.G.S.T DEPARTMENT,
MATTANCHERRY AT KARUKUTTY 683576.
3. THE COMMISSIONER OF STATE TAX,
S.G.S.T DEPARTMENT,
TAX TOWER, KILLIPPALAM, KARAMANA P.O,
THIRUVANANTHAPURAM 695 002.
R BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
*THE ADDRESSES OF R1 & R2 IS CORRECTED AS
1.
THE ASSISTANT STATE TAX OFFICER,
SQUAD NO.IV, SGST DEPARTMENT
MATTANCHERRY AT ALUVA
2.
THE STATE TAX OFFICER,
SQUAD NO.IV, SGST DEPARTMENT,
MATTANCHERRY AT ALUVA
AS PER ORDER DTD 10.07.2018 IN I.A. 11939 OF 2018.
WP(C).No. 19980 of 2018
APPENDIX
PETITIONER'S EXHIBITS
:
EXT.P1
A TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER
UNDER THE GST LAW
EXT.P2
A TRUE COPY OF THE JOB WORK TAX INVOICE NO.PE 028 DATED 16.6.2018
ACCOMPANIED THE CONSIGNMENT
EXT.P2(A)
A TRUE COPY OF THE DELIVERY CHELAN NO.8707 DATED 16.06.2018
ACCOMPANIED THE CONSIGNMENT
EXT.P3
A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT BEARING NO.
OR-23/GST/2018-19 DATED 16.06.2018
EXT.P4
A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 17.06.2018 IN
RESPONSE TO EXT.P3 NOTICE.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J
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W.P.(C).No.19980 of 2018
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Dated this the 18th day of June, 2018
JUDGMENT Petitioner seeks release of the goods detained by the first 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 release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. In the light of the decision of the Division Bench in W.A.No.1802 of 2017, the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes
W.P.(C.) No.19980/2018 2 referred to above, within a week from the date of production of a copy of the judgment. It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to them forthwith. P.B.SURESH KUMAR JUDGE SKS
