Shri Lakshmi Metal Udyog Limited vs. State Of Kerala - Kerala High Court, 13 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 13TH DAY OF JUNE 2018 / 23RD JYAISHTA, 1940 WP(C).No. 19464 of 2018 -------------------- PETITIONER(S) ------------- SHRI LAKSHMI METAL UDYOG LIMITED, COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT NO. 3, HARGOVIND ENCLAVE, VIKAS MARG, NEW DELHI, PIN- 110 092, REPRESENTED BY ITS SALES AND MARKETING MANAGER, SRI.ABISHEK SHARMA. BY ADVS.SRI.K.P.SUJESH KUMAR SMT.KEERTHI K.NARAYANAN. RESPONDENT(S): -------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES (B) DEPARTMENT, STATE GOODS & SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. ASSISTANT STATE TAX OFFICER, SQUAD NO. VI, STATE GST DEPARTMENT, PALAKKAD, KERALA- 688 004. BY SR. GOVT. PLEADER SRI.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. 21/06/2018. WP(C).No. 19464 of 2018 (G) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE GST TAX INVOICE GENERATED BY THE PETITIONER DATED 23/05/2018. EXHIBIT P2 TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 23/05/2018. EXHIBIT P3 TRUE COPY OF THE MEDICAL CERTIFICATE ISSUED BY DR.R. NAGARAJAN, RAJARATHINAM CLINIC, DATED 24/05/2018. EXHIBIT P4 TRUE COPY OF THE DETENTION ORDER ISSUED UNDER SECTION 129(1) OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 BY THE SECOND RESPONDENT, DATED 28/05/2018. EXHIBIT P5 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 129(3) OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 BY THE SECOND RESPONDENT, DATED 28/05/2018. EXHIBIT P6 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE SECOND RESPONDENT UNDER 129(3) OF THE INTEGRATED GOODS AND SERVICES TAX ACT, DATED 05/06/2018. EXHIBIT P7 TRUE COPY OF THE OBJECTION SUBMITTED BY THE DRIVER OF THE TRUCK ON BEHALF OF THE PETITIONER BEFORE THE SECOND DEFENDANT DATED 06/06/2018. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs. 21/06/2018. A. MUHAMED MUSTAQUE, J. ......................................... W.P.(C).No.19464 of 2018 .......................................... Dated this the 13th day of June, 2018.

JUDGMENT

The petitioner approached this Court challenging seizure of the vehicle along with goods for violation of GST Rules.

Considering the facts and circumstances, there shall be an order to release the goods and vehicle on furnishing bank guarantee for the amount demanded subject to outcome of the proceedings. The petitioner set out Ext.P7 objection. Therefore, the petitioner shall be heard based on Ext.P7. The 2nd respondent shall also pass appropriate orders after hearing the petitioner. Ext.P6 order, therefore, shall be treated as a provisional order. The writ petition is disposed of as above. A. MUHAMED MUSTAQUE, JUDGE. cl