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 28TH DAY OF MAY 2018 / 7TH JYAISHTA, 1940
WP(C).No. 17300 of 2018
PETITIONER(S)
M/S. SOUTH INDIAN SCRAP TRADERS,
PUTHIYA ROAD,PALARIVATTOM,KOCHI-25,REPRESENTED BY
PROPRIETOR AND AUTHORIZED SIGNATORY
MR.P.A.MOHAMMADALI.
BY ADV.SRI.JACOB CHACKO
RESPONDENT(S):
1. THE ASSISTANT SALES TAX OFFICER,
STATE GOODS AND SERVICE TAX DEPARTMENT,
SURVILLANCE SQUAD NO.IB,PALAKKAD,KERALA.
2. THE UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,
CENTRAL BOARD OF EXCISE AND CUSTOMS,NEW DELHI-110001.
3. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES(B)DEPARTMENT,STATE GOODS & SERVICE TAX
DEPARTMENT,
SECRETARIAT,THIRUVANANTHAPURAM-695001.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 17300 of 2018 (J)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE INVOICE FOR INWARD
SUPPLIES-CREDIT FOR PURCHASE FROM PERSONS
OTHER THAN REGISTERED DEALER DATED 22.05.2018.
EXHIBIT P2 TRUE COPY OF THE TAX INVOICE UNDER SEC.31 RULE
OF GST ACT DATED 22.05.2018
EXHIBIT P3 TRUE COPY OF THE E-WAY BILL NO.541032491339
GENERATED ON 22.05.2018 VALID UP TO 24.5.2018.
EXHIBIT P4 TRUE COPY OF THE NOTICE U/S.129(3)OF THE CGST/SGST
ACT NO.VC/1B/31/2018-19 DATED 22.5.2018.
EXHIBIT P5 TRUE COPY OF REGISTRATION CERTIFICATE ISSUED
UNDER THE GST ACT IN FORM NO.GST REG-06 DATED
21.09.2017.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J
==================
W.P.(C).No.17300 of 2018
- - - - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 28th day of May, 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.17300 of 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
