Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 6TH DAY OF JUNE 2018 / 16TH JYAISHTA, 1940
WP(C).No. 18490 of 2018
PETITIONER(S)
M/S. SEYADU BEEDI COMPANY
(SEYADU BEEDI DEPOT) NO.VIII/514, N.H.183, MAIN ROAD,
VANDIPERIYAR , REPRESENTED BY ITS DEPOT MANAGER, SRI
MUHAMMED ABDUL KHADER
BY ADVS.SRI.AJI V.DEV
SMT.O.A.NURIYA
RESPONDENT(S):
1. THE ASSISTANT TAX OFFICER
(INTELLIGENCE) SQUAD NO.-VI
S.G.S.T DEPARTMENT, IDUKKI AT KUMILY- PO. 683 576
2. THE STATE TAX OFFICER
(INTELLIGENCE) SQUAD NO.-VI
S.G.S.T DEPARTMENT, IDUKKI AT KUMILY- PO. 683 576
3. THE COMMISSIONER OF STATE TAX
STATE GOODS & SERVICE TAXES, TAX TOWER,
KILLIPALAM, KARAMANA P.O. THIRUVANANTHAPURAM - 695 002
R BY SENIOR GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 18490 of 2018 (I)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBITP1 A TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER UNDER THE GST LAW
EXHIBTP2 A TRUE COPY OF THE INVOICE NUMBER INTER 36
DATED 30-05-2018 ACCOMPANIED THE CONSIGNMENT
EXHIBIT P3 A TRUE COPY OF THE E-WAY BILL NO.521033276445
DATED 30-05-2018 GENERATED FOR TRANSPORTATION
OF GOODS FROM THE THIRUNELVELI TO THENI
EXHIBITP4 A TRUE COPY OF THE E-WAY BILL NO.581033470090
DATED 31-05-2018 GENERATED FOR TRANSPORTATION
OF GOODS FROM THENI TO VANIDPERIYAR
EXHIBIT P5 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED NO.
SCN-05/18-19 DATED 01-06-2018
EXHIBITP6 A TRUE COPY OF HE LETTER DATED 01-06-2018 FILED BY
THE PARCEL AGENCY BEFORE THE RESPONDENTS
EXHIBITP7 A TRUE COPY OF THE LETTER DATED 02-06-2018 FILED
BY THE PETITIONER'S HEAD OFFICE AT TIRUNELVELI
BEFORE THE RESPONDENTS
EXHIBIT P8 A TRUE COPY OF THE LETTER FILED BY THE
PETITIONER'S VANDIPERIYAR DEPOT BEFORE THE
RESPONDENTS
EXHIBIT P9 A TRUE COPY OF THE REVISED CAUSE NOTICE ISSUED :
NO SCN05/18-19 DATED 02-06-2018
EB
///TRUE COPY///
P.A. TO JUDGE
P.B.SURESH KUMAR, J
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W.P.(C).No.18490 of 2018
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Dated this the 6th 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 production of a copy of the judgment. It is also directed
W.P.(C) No.18490 of 2018 2 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
