Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 23RD DAY OF JANUARY 2018 / 3RD MAGHA, 1939
WP(C).No. 2334 of 2018
PETITIONER
M/S. KITEX LTD.
P.B.NO.4, KIZHAKKAMBALAM, ALUVA, ERNAKULAM DISTRICT,
PIN-683562, REPRESENTED BY IT'S DIRECTOR AND
AUTHORISED SIGNATORY DONY DOMINIC.
BY ADV.SRI.BOBBY JOHN
RESPONDENTS:
1. THE ASSISTANT SALES TAX OFFICER
KERALA STATE GST DEPARTMENT, MATTANCHERY AT
PERUMBAVOOR,
PIN-683547.
2. THE STATE TAX OFFICER
KERALA STATE GST DEPARTMENT, MATTANCHERY AT
PERUMBAVOOR,
PIN-683547.
3. THE COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN-695001.
4. STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,
PIN-695001.
5. UNION OF INDIA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT,
NEW DELHI, PIN-110001.
BY SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-01-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 2334 of 2018 (N)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE SAID WORK ORDER DATED
01-12-2017 ISSUED BY THE PETITIONER TO M/S KARIMAN
BAG WORKS.
EXHIBIT P2 TRUE COPY OF THE PACKING LIST ISSUED BY THE
PETITIONER FOR THE SAID CONSIGNMENT.
EXHIBIT P3 TRUE COPY OF THE GATE PASS ISSUED BY THE
PETITIONER FOR THE SAID CONSIGNMENT.
EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 18-01-2018, ISSUED
BY THE FIRST RESPONDENT, UNDER SECTION 129(3) OF
THE CGST ACT/SGST ACT DETAINING THE GOODS
TRANSPORTED IN VEHICLE NO.KL 07 AC 5296.
EXHIBIT P5 TRUE COPY OF THE ORDER DATED 18-01-2018, ISSUED
BY THE FIRST RESPONDENT, UNDER SECTION 129(1) OF
THE CGST ACT/SGST ACT DETAINING THE GOODS
TRANSPORTED IN VEHICLE NO.KL 07 AC 5296.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.2334 of 2018
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Dated this the 23rd day of January, 2018
J U D G M E N T
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. W.P.(c).No.2334 of 2018 : 2 :
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 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 rsr
