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 9TH DAY OF FEBRUARY 2018 / 20TH MAGHA, 1939
WP(C).No. 4280 of 2018
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PETITIONER(S)
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RSHPREMIUM GLOBAL TRADING LLP
DOOR NO. 275/J30, FLAT NO.A, 3RD FLOOR,
HEAVENLY HOMES, VAZHAKKALA, KAKKANAD,
ERNAKULAM - 683 030, REPRESENTED BY
ITS AUTHORISED SIGNATURE MR.BIJU M NAIR
BY ADVS.SRI.JOLLY JOHN
SMT.LIZA MEGHAN CYRIAC
RESPONDENT(S):
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1. STATE OF KERALA
REPRESENTED BY COMMISSIONER OF STATE TAX,
TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM - 695 002.
2. INTELLIGENCE INSPECTOR SQUAD NO. IB (ASST. STATE TAX
OFFICER)
OFFICE OF THE ASST. COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT,
CIVIL STATION BUILDING, ALAPPUZHA - 688 001.
R BY SENIOR GOVERNMENT PLEADER. SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 4280 of 2018 (H)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE
OF THE PETITIONER LLP BEARING REGISTRATION
NUMBER 32AAWFR8463JIZG.
EXHIBIT P2 TRUE COPY OF THE TAX INVOICE RAISED BY FOX
PETRO SPECIALTIES PVT LIMITED IN THE NAME OF THE
PETITIONER ON 14.12.2017.
EXHIBIT P3(A) TRUE COPY OF THE INVOICE NO. 000001 DATED
10.01.2018 RAISED BY THE PETITIONER.
EXHIBIT P3(B) TRUE COPY OF THE INVOICE NO. 000004 DATED
15.01.2018 RAISED BY THE PETITIONER.
EXHIBIT P3(C) TRUE COPY OF THE INVOICE NO. 00005 DATED 16.01.2018
RAISED BY THE PETITIONER.
EXHIBIT P4 TRUE COPY OF THE TAX INVOICE RAISED ON 30.1.2018
ISSUED BY THE FOX PETRO SPECIALTIES PVT LIMITED
IN THE NAME OF THE PETITIONER.
EXHIBIT P5 TRUE COPY OF THE CLARIFICATION LETTER DATED 6TH
FEBRUARY 2018 ISSUED BY FOX PETRO SPECIALTIES
PVT LIMITED ADDRESSING MISTAKE CREPT IN THE TAX
INVOICE IN DETAILING THE DESTINATION.
EXHIBIT P6 A COPY OF THE INSURANCE POLICY DATED 30.01.2018, BY
NEW INDIA INSURANCE COMPANY TO COVER THE
PRODUCTS COVERED BY EXHIBIT P4 INVOICE.
EXHIBIT P7 A COPY OF THE SHOW CAUSE BY THE 2ND RESPONDENT
HAVING NOTICE NO. SCN 5/17-18 DATED 5/1/2017.
EXHIBIT P8 A COPY OF THE ORDER BY THE 2ND RESPONDENT
HAVING NOTICE NO. SCN 5/17-18 DATED 5.2.2017.
RESPONDENT'S EXHIBITS
:
NIL
// True copy //
Sd/-
PA to Judge
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P.B.SURESH KUMAR, J.
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W.P.(C).No.4280 of 2018
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Dated this the 9th day of February, 2018
J U D G M E N T 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 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
WPC.No.4280 of 2018 2 referred to above, within two weeks 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 them forthwith. P.B.SURESH KUMAR, JUDGE. hmh
