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 5TH DAY OF MARCH 2018 / 14TH PHALGUNA, 1939
WP(C).No. 5955 of 2018
PETITIONER(S)
ORIENTAL METALS INDIA PVT. LTD
UNITY COMPLEX, MARKET ROAD,
ERNAKULAM, KOCHI - 682 035.
REPRESENTED BY AHAMED ANSARI,
MANAGING DIRECTOR).
BY ADVS.SRI.K.N.SREEKUMARAN
SMT.V.P.SEENA DEVI
SRI.P.J.ANILKUMAR (A-1768)
RESPONDENT(S):
1. ASSISTANT STATE TAX OFFICER
SQUAD NO.VII, ERNAKULAM,
KOCHI - 682 015.
2. STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT,
SQUAD NO.VII, ERNAKULAM,
KOCHI - 682 015.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 5955 of 2018 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE GST CERTIFICATE WITH
REGISTRATION NO. 32AABCO1875HIZL ISSUED TO
PETITIONER.
EXHIBIT P2 TRUE COPY OF THE INVOICE NO.BT/131/SSS DATED
19.2.2018.
EXHIBIT P3 TRUE COPY NOTICE NO. OR GST/VII/18/2017-18 DATED
19.2.2018.
EXHIBIT P4 TRUE COPIES OF REPLY DATED 19.2.2018 AND THE
JUDGMENT DATED 18.1.2018 IN WP(C) 1680/2018 OF THIS
COURT FILED BEFORE THE 1ST RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE REJECTION LETTER DATED 20.2.2018
OF THE 2ND RESPONDENT.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
==================
W.P.(C.) No.5955 of 2018
----------------------------------------------
Dated this the 5th day of March, 2018
JUDGMENT Petitioner is aggrieved by the conduct of the first respondent in detaining the goods referred to in the writ petition under sub-section (3) of Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act.
2.In terms of the interim order passed by this Court on 22.02.2018, this Court directed release of the goods detained against execution of a bond.
3.Today, when this matter was taken up, the learned counsel for the petitioner submitted that the goods have been released pursuant to the interim order. In the circumstances, this writ petition is disposed
W.P.(C.) No. 5955/2018 2 of directing the second respondent to complete the adjudication provided for under Section 129 of the Act, within one month from the date of receipt of a copy of this judgment. P.B. SURESH KUMAR, JUDGE SKS
