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Prompt Compusolutions PVT. LTD vs. The Asst. Tax Officer, State GST Department

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WP(C)/11900/2018HC KeralaGSTCNR KLHC01043490201805 April 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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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 5TH DAY OF APRIL 2018 / 15TH CHAITHRA, 1940 WP(C).No. 11900 of 2018 PETITIONER(S) PROMPT COMPUSOLUTIONS PVT. LTD., #S-9, 11/3, WILSON MANOR, 13TH CROSS, WILSON GARDEN, BANGALORE-560027, REPRESENTED BY D.SATHYANARAYA RAJU, DIRECTOR, PROMPT COMPUSOLUTIONS PVT. LTD. BY ADVS.SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN RESPONDENT(S) 1. THE ASST. TAX OFFICER, SQUAD NO.VII, STATE GST DEPARTMENT, PALAKKAD-678001. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SPL.GOVERNMENT PLEADER SRI.C.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11900 of 2018 (J) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 PHOTOCOPY OF THE GST REGISTRATION CERTIFICATE. EXHIBIT P2 PHOTOCOPY OF THE PURCHASE ORDER DATED 08.03.2018 ISSUED BY M/S.KALYAN SILKS TRICHUR PVT. LTD. EXHIBIT P3 PHOTOCOPY OF THE SALE INVOICE NO.PCSPL/GST/0310 DATED 17.03.2018 ISSUED BY THE PETITIONER. EXHIBIT P4 PHOTOCOPY OF THE L.R.NO.KLPME0022969 DATED 17.03.2018 ISSUED BY THE TRANSPORTER, M/S.KALLADA LOGISTICS. EXHIBIT P5 PHOTOCOPY OF THE NOTICE NO.VC/VII/GST/71/2017-18 DATED 20.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 PHOTOCOPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT DATED 23.03.2018. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 11900 of 2018 --------------------------------------------- Dated this the 5th day of April, 2018

JUDGMENT Goods belonging to the petitioner have been detained by the competent authority under the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act, invoking the powers under section 129 of the said statutes. Ext.P5 is the detention order issued in this regard. The petitioner is aggrieved by Ext.P5 detention order.

2.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

3.

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 WPC 11900/18 Services Tax Rules, 2017. 4. The learned Government Pleader submits that in the light of the judgment of this Court in W.A. No.1802 of 2017, interim release of the goods can be ordered only if the petitioner is prepared to pay bank guarantee for the amount demanded in terms of notice accompanying Ext.P5 order.

5.

The learned counsel for the petitioner then submitted that the writ petition can be disposed of directing completion of the adjudication provided for under section 129 of the statutes.

In the circumstances, I dispose of the writ petition directing the competent authority among the respondents to complete the adjudication provided for under section 129 of the statutes. This shall be done as expeditiously as possible, at any rate, within two weeks from the date of production of a copy of the judgment. The petitioner is free to produce a copy of the judgment for compliance. P.B.SURESH KUMAR, JUDGE vps 6/4 // PS to Judge

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.