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 11TH DAY OF JUNE 2018 / 21ST JYAISHTA, 1940
WP(C).No. 19045 of 2018
PETITIONER(S)
RAJAN JOSEPH
PROPRIETOR, MS/ SPEED MARINE,
ALTHARA JUNCTION, VADDY, KOLLAM DISTRICT,
PIN: 691 013
BY ADV.SRI.BOBBY JOHN PULICKAPARAMBIL
RESPONDENT(S):
1. THE ASSISTANT STATE TAX OFFICER, KOLLAM
SQUAD NO.1, KERALA GST DEPARTMENT, ASRAMAM
KOLLAM, PIN 691 002
2. THE STATE TAX OFFICER,
SQUAD NO.1, KERALA GST DEPARTMENT, ASRAMAM
KOLLAM, PIN 691 002
3. THE COMMISSIONER OF STATE GOODS & SERVICE TAX
DEPARTMENT
KERALA, TAX TOWER, KILLIPPALAM, KARAMANA,
THIRUVANANTHAPURAM- PIN: 695 002
4. STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN: 695 001
5. UNION OF INDIA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT (REVENUE),
CENTRAL SECRETARIAT, NEW DELHI, PIN: 110 001
R BY SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
R BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN (SR. GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 19045 of 2018 (E)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE
OF THE PETITIONER
EXHIBIT P2 TRUE COPY OF THE GST INVOICE NO.36, DATED
31-05-2018 ISSUED BY M.S MAZPRECI MAXHINES PVT
LTD, BANGALORE, TO THE PETITIONER
EXHIBIT P3 TRUE COPY OF THE PARCEL BOOKING RECEIPT
NUMBER 4433699 DATED 31-05-2018 ISSUED BY M/S KRS
PARCEL AGENCY
EXHIBIT P4 TRUE COPY OF THE E-WAY BILL NO.101042044097,
DATED 01-06-2018 GENERATED IN SUPPORT OF THE
TRANSPORTATION OF GOODS
EXHIBITP5 TRUE COPY OF THE NOTICE SCN NO.25/18-19 DATED
04-06-2018, ISSUED BY THE FIRST RESPONDENT TO THE
PTITIONER
EXHIBIT P6 TRUE COPY OF THE REPLY DATED 06-06-2018
SUBMITTED BY THE PETITIONER BEFORE THE FIRST
RESPONDENT
EB
///TRUE COPY///
P.A. TO JUDGE
P.B.SURESH KUMAR, J
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W.P.(C).No.19045 of 2018
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Dated this the 11th 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 referred to above, within a week from the date of W.P.(C.) No. 19045 of 2018 2 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 him forthwith. P.B.SURESH KUMAR JUDGE EB
