Subin Joseph vs. State Of Kerala - Kerala High Court, 04 May 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 4TH DAY OF MAY 2018 / 14TH VAISAKHA, 1940 WP(C).No. 15272 of 2018 PETITIONER(S) 1. SUBIN JOSEPH, PROPRIETOR, NATIONAL STEEL COMPANY, XI/650, ATTAPPALAM, PALAKKAD-678 623. 2. RJS STEELS PRIVATE LIMITED, REPRESENTED BY ITS DIRECTOR SUBIN JOSEPH, XI/652, ATTAPPALAM, PALAKKAD-678 623. BY ADVS.SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE SMT.ACHU SUBHA ABRAHAM RESPONDENT(S): 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM-695 001 2. THE ASSISTANT STATE TAX OFFICER, SQUAD NO.V, STATE G.S.T. DEPARTMENT, PALAKKAD-678 014. R1 & R2 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 5/5/2018 WP(C).No. 15272 of 2018 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE 1ST PETITIONER DATED 21/09/2017. EXT.P2 COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE 2ND PETITIONER DATED 22/09/2017. EXT.P3 COPY OF THE INVOICE ISSUED BY M/S. BILDON STEELS (INDIA) LTD, TIRUPUR TO THE 1ST PETITIONER DATED 01/05/2018 EXT.P4 COPY OF THE E-WAY BILL ISSUED BY M/S.BILDON STEELS (INDIA) LTD TO THE 1ST PETITIONER DATED 01/05/2018 EXT.P5 COPY OF THE INVOICE DATED 01/05/2018 ISSUED BY THE 1ST PETITIONER TO THE 2ND PETITIONER. EXT.P6 COPY OF THE INVOICE ISSUED BY THE 2ND PETITIONER TO M/S.SHANKARA BUILDING PRODUCTS, CALICUT DATED 1/5/2018 EXT.P7 COPY OF THE E-WAY BILL ISSUED BY THE 2ND PETITIONER DATED 01/05/2018 EXT.P8 COPY OF THE NOTICE ISSUED BY THE 2ND IN FORM GST MOV 07 DATED NIL EXT.P9 COPY OF THE ORDER OF DETENTION ISSUED BY THE 2ND IN FORM GST MOV 06 DATED NIL EXT.P10 COPY OF THE STATEMENT ISSUED BY THE 2ND RESPONDENT IN FORM NO.GST MOV 01 DATED 01/05/2018 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE sts 5/5/2018 DEVAN RAMACHANDRAN, J. ------------------------------------------- W.P.(C) No.15272 of 2018 ---------------------------------------------- Dated this the 4th day of May, 2018

JUDGMENT The petitioners' vehicle and consignment covered by Ext.P6 have been detained by the respondents on the allegation that it is not supported by valid documents. The petitioners say that mismatch of the e-way bill is on account of the fact that the first petitioner is a proprietor of a business and the 2nd petitioner is a company and that e-way bill of the proprietory concern was unfortunately and mistakenly carried along with the consignment of the 2nd petitioner, Private Limited Company. The petitioners therefore pray that the vehicle may be directed to be released on execution of a bond, since the petitioners are registered dealers in Kerala. The learned senior Government Pleader submits that since the issue relates to the Central Goods and Sales Tax Act, 2017 and the detention of the vehicle was on account of the fact that the proper e-way bill has not been produced along with the consignment, it is necessary that the petitioners be asked to submit a bank guarantee for the amount covered by Ext.P8 order of detention.

In view of the submissions of the learned Government

W.P.(C)No.15272/2018 2 Pleader as above, I direct the 2nd petitioner to furnish a bank guarantee for the amount covered by Ext.P8 detention order before the 2nd respondent within a period of one week from the date of receipt of a copy of this judgement. As soon as the 2nd petitioner furnishes a bank guarantee and executes a simple bond without sureties, the vehicle and consignment will be released to him forthwith. The adjudication with respect to the consignment of the petitioners shall be completed by the authorities as expeditiously as possible, but not later than three months from the date of receipt of a copy of this judgment. DEVAN RAMACHANDRAN, JUDGE. acd