Golden Traders vs. Asst.Sales Tax Officer - Kerala High Court, 15 January 2018

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 15TH DAY OF JANUARY 2018 / 25TH POUSHA, 1939 WP(C).No. 1435 of 2018 PETITIONER(S) GOLDEN TRADERS, 17/961 A, MUTHORE, ALAMCODE, MALAPPURAM DISTRICT-679585, REPRESENTED BY ITS MANAGING PARTNER BIJEESH P. V. BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): ASST.SALES TAX OFFICER SQUAD NO. 5, KERALA GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM, PIN-679585. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 1435 of 2018 (D) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF CERTIFICATE OF REGISTRATION. EXHIBIT P2 COPY OF RETURN FOR THE MONTH OF JULY, 2017. EXHIBIT P3 COPY OF INVOICE DATED 10.01.2018. EXHIBIT P4 COPY OF NOTICE DATED 11.01.2018 ISSUED BY THE RESPONDENT. EXHIBIT P5 COPY OF DECLARATION IN GST KER -1 DATED 11.01.2018. // true copy // PS TO JUDGE. Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = = W.P.(C).No.1435 of 2018 = = = = = = = = = = = = = = = Dated this the 15th day of January, 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

WPC.No.1435 of 2018 2 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 them forthwith. P.B.SURESH KUMAR, JUDGE. Kvs/- ////