K.Gokulkumar vs. Asst. State Tax Officer - Kerala High Court, 07 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 7TH DAY OF JUNE 2018 / 17TH JYAISHTA, 1940 WP(C).No. 18629 of 2018 PETITIONER(S) 1 K.GOKULKUMAR, M/S. K. GOKULKUMAR TEXTILES, 10.92, RAJEEV NAGAR, DODDAMPALAYAM POST, SATHY TALUK, TAMIL NADU. 2 M/S. GRTV SPEED PARCEL SERVICE, 7/669, OPP. VRT MILL, SATHY MAIN ROAD, P. PULIYAMPATTY, TAMIL NADU, REPRESENTED BY V. LATHA, PROPRIETRIX. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): ASST. STATE TAX OFFICER, SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD - 678 001. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. 07.06.2018 WP(C).No. 18629 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. COPY OF INVOICE NO. 25 ISSUED BY THE 1ST PETITIONER DATED 03.06.2018. EXHIBIT P2. COPY OF E-WAY BILL ISSUED BY THE 1ST PETITIONER DATED 03.06.2018. EXHIBIT P3. COPY OF NOTICE UNDER SECTION 129 ISSUED BY THE RESPONDENT DATED 04.06.2018. EXHIBIT P3 (A). COPY OF ORDER OF DETENTION IN FORM GST MOV-06 ISSUED BY THE RESPONDENT DATED 04.06.2018. EXHIBIT P3 (B). COPY OF STATEMENT OF THE DRIVER OF THE CARRIER DATED 04.06.2018. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.S.TO JUDGE Msd. 07.06.2018 P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.18629 of 2018 --------------------------------------------------------------- Dated this the 7th day of June, 2018

J U D G M E N T

Petitioners seek release of the goods detained by the respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

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 W.P.(c).No.18629 of 2018 : 2 : 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 production of a copy of the judgment. It is also directed that if the petitioners comply 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 rsr