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 2ND DAY OF MARCH 2018 / 11TH PHALGUNA, 1939
WP(C).No. 7106 of 2018
PETITIONER(S)/PETITIONER
AK FASTNERS,
VELAYIL, SH 2, NH BYPASS, VENNALA, ERNAKULAM, KERALA
682028, REPRESENTED BY ITS MANAGING PARTNER, A.I. NOUSHAD.
BY ADVS.SRI.K.M.FIROZ
SMT.M.SHAJNA
SMT.UMMUL FIDA
SRI.E.C.AHAMED FAZIL
RESPONDENT(S)/RESPONDENTS:
1. ASSISTANT STATE TAX OFFICER.,
STATE GST DEPARTMENT, KERALA, INTELLIGENCE SQUAD NO.2,
ERNAKULAM, COCHIN 682035.
2. JOINT COMMISSIONER OF STATE TAX -1,
STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
3. THE STATE OF KERALA,
REPRESENTED BY CHIEF SECRETARY, SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
4. THE SECRETARY, TAXES DEPARTMENT,
GOVERNMENT OF KERALA, SECRETARIAT,
THIRUVANANTHAPURAM. - 695 001.
5. UNION OF INDIA,
REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK NEW DELHI.
R BY SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 7106 of 2018 (k)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED BY GOVERNMENT OF INDIA TO THE PETITIONER
VALID FROM 01/07/2017.
EXHIBIT P2 A TRUE COPY OF THE DETENTION NOTICE ISSUED ON
26/02/2018 BEARING NO. OR-VCR/GST/II/15/2017 - 2018
ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER
WRONGLY DATED 19/12/2017.
EXHIBIT P3 TRUE COPY OF THE DELIVERY CHELLAN NO. 124 DATED
26/02/2018 ISSUED BY THE PETITIONER.
EXHIBIT P4 TRUE COPY OF THE REGISTRATION CERTIFICATE OF
THE PETITIONER DATED 17/11/2016 ISSUED UNDER KVAT
ACT.
EXHIBIT P5 TRUE COPY OF THE OBJECTION DATED 26/02/2018
SUBMITTED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT.
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.7106 of 2018
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Dated this the 2nd 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 referred to above, within a week from the date of production of a copy of the judgment. It is also directed that if the W.P.(C.) No.7106/2018 2 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 SKS
