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Kaniyamparambil Steels vs. The State Of Kerala

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WP(C)/1219/2018HC KeralaGSTCNR KLHC01032809201812 January 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

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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 12TH DAY OF JANUARY 2018 / 22ND POUSHA, 1939 WP(C).No. 1219 of 2018 PETITIONER KANIYAMPARAMBIL STEELS MANIPUZHA NATTAKOM KOTTAYAM- 686 013' REPRESENTED BY ITS PORPRIETRESS JAYA JERRY BY ADVS.SMT.K.LATHA SRI.AJI V.DEV RESPONDENTS: 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY SECRETARIAT THIRUVANANTHAPURAM- 695 001 2. THE ASSISTANT STATE TAX OFFICER SQUAD V, MATTANCHERRY AT PERUMBAVOOR, KERALA SGST DEPARTMENT- 683 542 BY GOVERNMENT PLEADER: SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 1219 of 2018 (B) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DETENTION NOTICE NO. OF GST V-31/17-18 DATED 10.1.2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P2 THE TRUE COPY OF THE INVOICE NUMBER 1018 DATED 10.1.2018 ISSUED BY THE PETITIONER TO SRI KUBERA CONSTRUCTIONS PVT LTD. THIRUVANANTHAPURAM EXHIBIT P2A THE TRUE COPY OF THE INVOICE NO 20N DATED 10.1.2018 ISSUED BY RAJA STEELS ENTERPRISES TO THE PETITIONER EXHIBIT P3 THE TRUE COPY OF THE JUDGMENTS OF THIS HONOURABLE COURT IN WPC NO 273/2017 DATED 5.1.2017 AND IN OT REV NO 172/2014 DATED 19.11.2014 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.1219 of 2018 --------------------------------------------------------------- Dated this the 12th day of January, 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 : 2 : 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 her forthwith. P.B.SURESH KUMAR

JUDGE rsr //// : 3 :

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.