Suresh M.V vs. Assistant State Tax Officer - Kerala High Court, 21 February 2018

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 21ST DAY OF FEBRUARY 2018 / 2ND PHALGUNA, 1939 WP(C).No. 5763 of 2018 PETITIONER(S) SURESH M.V BISMI FURNITURE, DOOR NO.8/513, NEAR FOASTER FOODS PVT LTD, VARADIAM, PERAMANGALAM PO, THRISSUR. BY ADVS.SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ASSISTANT STATE TAX OFFICER SQUAD NO.III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM.682015 BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5763 of 2018 (U) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE INVOICE NO.241 DATED 18.2.2018 EXHIBIT P2 TRUE COPY OF THE INVOICE NO.242 DATED 18.2.2018 EXHIBIT P3 TRUE COPY OF THE INVOICE NO.243 DATED 18.2.2018 EXHIBIT P4 TRUE COPY OF THE INVOICE NO.244 DATED 18.2.2018 EXHIBIT P5 TRUE COPY OF THE INVOICE NO.245 DATED 18.2.2018 EXHIBIT P6 TRUE COPY OF THE PENALTY NOTICE NO.OR.III.85/GST/2017-18 UNDER SECTION 129 OF THE SGST DATED 19.2.2018 EXHIBIT P7 TRUE COPY OF THE PROCEEDINGS OF THE RESPONDENT UNDER SECTION 129 OF THE SGST ACT. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.5763 of 2018 ----------------------------------------------- Dated 21st February, 2018.

J U D G M E N T Petitioner seeks release of the goods detained by the respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

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 WPC No.5763 of 2018 2 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. tgs