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 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939
WP(C).No. 9355 of 2018
PETITIONER
SHRI DUTT INDIA PRIVATE LIMITED, 109, 110, ARCADIA,
195 NARIMAN POINT, MUMBAI - 400021,
REPRESENTED BY ITS AUTHORISED SIGNATORY
SRI.SHRI VAHID URAF MOHASIN NAIKWADI.
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENTS
1. THE ASSISTANT STATE TAX OFFICER, SQUAD NO. VI,
O/O. INSPECTING ASSISTANT COMMISSIONER (INT)
KOZHIKODE - 673006.
2. THE STATE TAX OFFICER /INTELLIGENCE OFFICER,
SQUAD NO. VI, KOZHIKODE, PIN- 673006.
3. THE COMMISSIONER, STATE GST DEPARTMENT, TAX TOWER,
KARAMANA, THRUVANANTHAPURAM, PIN - 695002.
4. THE SECRETARY, CENTRAL BOARD OF EXCISE AND CUSTOMS,
NEW DELHI, PIN - 110001.
5. THE SECRETARY, TAXES,
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM
PIN - 695002.
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 9355 of 2018 (T)
APPENDIX
PETITIONER'S EXHIBITS
EXT.P1:- COPY OF THE PROVISIONAL CERTIFICATE OF
REGISTRATION UNDER THE GST LAW DATD 23/11/2017.
EXT.P2: COPY OF THE SUPPLY ORDER SPECIFICALLY DIRECTING
THE SUPPLY TO KERALA DATED 16/10/2017.
EXT.P3:- COPY OF THE INVOICE ACCOMPANIED WITH THE
CONSIGNMENT DATED 16/10/2017.
EXT.P4: COPY OF THE INVOICE DATED 16/10/2017 ISSUED BY THE
PETITIONER TO THE CUSTOMER SHOWING IGST AT 5%
EXT.P5:- COPY OF THE NOTICE DATED 18/10/2017 ISSUED BY THE
R1.
EXT.P6:- COPY OF THE REPLY DATED 19/10/2017 FILED BY THE
PETITIONER
EXT.P7:- COPIES OF THE DEMAND DRAFTS DATED 19/10/2017.
EXT.P8:- COPY OF THE RELEASE ORDER DATED 18/10/2017 ISSUED
BY THE R1.
EXT.P9:- COPY OF THE REPRESENTATION DATED 13/11/2017 FILED
BY THE PETITIONER BEFORE THE R1.
EXT.10:- COPY OF THE REPRESENTATION DATED 16/01/2018 FILED
BY THE PETITIONER BEFORE THE R4.
RESPONDENTS' EXHIBITS
NIL
// TRUE COPY //
P.A. TO JUDGE
SD
P.B.SURESH KUMAR, J.
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W.P.(C.) No.9355 of 2018
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Dated this the 19th day of March, 2018
JUDGMENT Goods owned by the petitioner as referred to in the writ petition have been detained by the first respondent in exercise of the powers under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. It is stated that the petitioner had to pay the tax and penalty demanded in terms of the notice issued in this connection for the purpose of getting the goods released. The grievance of the petitioner concerns the delay on the part of the first respondent in completing the adjudication as provided for under Section 129 of the statutes. The petitioner, therefore, seeks directions in this regard, in this writ petition.
2.Heard the learned counsel for the petitioner
W.P.(C.) No. 9355/2018 2 as also the learned Government Pleader.
3.Having regard to the facts and circumstances of the case, especially the fact that the petitioner has remitted the tax and penalty demanded in terms of the notice issued under Section 129 of the statutes, I deem it appropriate to dispose of this writ petition directing the first respondent to complete the adjudication within one month from the date of receipt of a copy of this judgment, after affording the petitioner an opportunity of hearing. Ordered accordingly. P.B. SURESH KUMAR, JUDGE
