Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 14TH DAY OF MARCH 2018 / 23RD PHALGUNA, 1939
WP(C).No. 8580 of 2018
PETITIONER
ARTECH REALTORS (P) LTD
ARTECH HOUSE,
THYCAUD, THIRUVANANTHAPURAM-695 014
REPRESENTED BY ITS DIRECTOR, T.LEKHA
BY ADVS.SRI.K.I.MAYANKUTTY MATHER
SRI.R.JAIKRISHNA
SRI.P.RAHUL
RESPONDENTS
1. ASSISTANT SALES TAX OFFICER
SQUAD NO.4, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT, NEW PUBLIC OFFICE BUILDING
C-BLOCK, 2ND FLOOR
THIRUVANANTHAPURAM-695001
2. ASSISTANT COMMISSIONER (WORKS CONTRACT)
STATE GOODS AND SERVICE TAX DEPARTMENT
COMMERCIAL TAX TOWERS
KARAMANA, THIRUVANANTHAPURAM.
BY SR.GOVERNMENT PLEADER V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 8580 of 2018 (V)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
UNDER THE GST ACT
EXHIBIT P2 TRUE COPY OF THE TAX INVOICE
EXHIBIT P2(A) TRUE COPY OF THE TAX INVOICE RAISED BY THE BABU
SAW MILL
EXHIBIT P2(B) TRUE COPY OF THE DELIVERY NOTE WHICH
ACCOMPANIED THE TRANSPORT
EXHIBIT P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY
THE 1ST RESPONDENT
EXHIBIT P4 TRUE COPY OF THE REPLY FILED BY THE PETITIONER
TO THE 1ST RESPONDENT
RESPONDENTS' EXHIBITS
NIL
// TRUE COPY //
P.A. TO JUDGE
SD
P.B.SURESH KUMAR, J.
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W.P.(C.) No.8580 of 2018
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Dated this the 14th day of March, 2018
JUDGMENT The grievance of the petitioner concerns the detention of the goods of the petitioner, along with the vehicle in which it has been carried, under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.
2.Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of this writ petition, directing the first respondent to complete the adjudication provided for under Section 129, within a week from the date of production of a copy of this judgment. Ordered accordingly. The petitioner is permitted to produce a copy of this judgment for compliance before the first respondent. P.B.SURESH KUMAR, JUDGE
