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Shunson C J vs. The State Tax Officer

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WP(C)/8823/2018HC KeralaGSTCNR KLHC01040413201815 March 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 15TH DAY OF MARCH 2018 / 24TH PHALGUNA, 1939 WP(C).No. 8823 of 2018 PETITIONER(S) SHUNSON C J, PROPRIETOR,FOUR STAR ASSOCIATES,PERUMATTY, KANNIMARI,PALAKKAD. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE STATE TAX OFFICER, STATE GST DEPARTMENT,CHITTUR-678101. 2. THE ASST.STATE TAX OFFICER, SQUAD NO.2,STATE GST DEPARTMENT, PALAKKAD-678001. BY SR.GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8823 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXT.P1 COPY OF INVOICE NO.AB-87 ISSUED BY THE PETITIONER EXT.P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT EXT.P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 8823 of 2018 --------------------------------------------- Dated this the 15th day of March, 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.

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 WPC 8823/18 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 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 vps 15/3 // 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.