B.K.Biju vs. The Assistant Commissioner - Kerala High Court, 23 May 2018

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 23RD DAY OF MAY 2018 / 2ND JYAISHTA, 1940 WP(C).No. 16213 of 2018 PETITIONER(S) ------------ B.K.BIJU, PROPRIETOR, KUNJAPPA DIESEL ENGINEERING ENTERPRISES, 18/234 C, REFINERY ROAD, NEAR MILMA, SN JUNCTION, KOCHI, PIN-682301. BY ADV.SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------- 1. THE ASSISTANT COMMISSIONER, KERALA GST SPECIAL CIRCLE-III OFFICE, TAX COMPLEX, ERNAKULAM, PIN-682015. 2. THE ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.II, MATTANCHERRY AT KARUKUTTY, ERNAKULAM DISTRICT, PIN-683576. BY SENIOR GOVERNMENT PLEADER SRI. V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS WP(C).No. 16213 of 2018 (B) ------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXHIBIT P1 TRUE COPY OF THE STOCK TRANSFER INVOICE RAISED BY THE PETITIONER DATED 12-05-2018. EXHIBIT P2 TRUE COPY OF THE E-WAY BILL DOWNLOADED AND ATTACHED WITH THE CONSIGNMENT, DATED 12-05-2018. EXHIBIT P3 TRUE COPY OF THE NOTICE ISSUED UNDER SEC.129(3) BY THE 2ND RESPONDENT, DATED 14-05-18. RESPONDENT(S)'EXHIBITS - NIL ----------------------------- /TRUE COPY/ PS TO JUDGE TS 24.05.2018 P.B.SURESH KUMAR, J ========================= W.P.(C).No.16213 of 2018 ========================= Dated this the 23rd day of May, 2018

JUDGMENT Petitioner seeks release of the goods detained by the second 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 directing the competent authority to complete the adjudication provided for under Section 129 of the WPC.No.16213 of 2018 2 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 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/23.05.2018 //// PA TO JUDGE