Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940
WP(C).No. 10256 of 2018
PETITIONER(S)
M/S.SAFA MILL STORES,
PMC XVI/556, M.C.ROAD, PERUMBAVOOR-683542, REPRESENTED BY
IT'S MANAGING PARTNER, SRI.E.A.MUHAMMED.
BY ADVS.SRI.AJI V.DEV
SRI.SUSHANTH.J.
SMT.O.A.NURIYA
RESPONDENT(S):
1. THE ASSISTANT STATE TAX OFFICER,
INTELLIGENCE SQUAD NO.II, STATE GST DEPARTMENT,
MATTANCHERRY AT KARUKUTTY P.O.-683576.
2. THE COMMISSIONER OF STATE TAX,
STATE GOODS & SERVICE TAXES, TAX TOWER, KILLIPPALAM,
KARAMANA P.O., THIRUVANANTHAPURAM-695002.
3. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110001.
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 23-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 10256 of 2018 (F)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1- A TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER UNDER THE GST LAW.
EXHIBIT P2- A TRUE COPY OF THE INVOICE NUMBER MUMGS0874
DATED 17/03/2018 ISSUED BY M/S.NAVJYOT CHEMICALS
& COMMODITIES (P) LTD. TO THE PETITIONER.
EXHIBIT P3- A TRUE COPY OF THE REGISTRATION CERTIFICATE
HELD BY M/S.EMJAIS TRADING ESTATE, MALAMURY
UNDER GST LAW.
EXHIBIT P4- A TRUE COPY OF THE NOTICE ISSUED BY 1ST
RESPONDENT BEARING NO.OR-93/GST/2017-18 DATED
21/03/2018.
EXHIBIT P5- A TRUE COPY OF THE LETTER FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT DATED
21/03/2018.
EXHIBIT P6- A TRUE COPY OF THE INVOICE NUMBER 1292 DATED
21/03/2018 ISSUED BY THE PETITIONER TO M/S.EMJAIS
TRADING ESTATE, MALAMURY.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J
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W.P.(C).No.10256 of 2018
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Dated this the 23rd day of March, 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. 10256/2018 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
