S.K.Traders, Amekkala vs. The Assistant State Tax Officer - Kerala High Court, 12 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 FRIDAY, THE 12TH DAY OF JANUARY 2018 / 22ND POUSHA, 1939 WP(C).No. 1332 of 2018 PETITIONER:- S.K.TRADERS, AMEKKALA, PERLA P.O., KASARGOD-671552. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT:- THE ASSISTANT STATE TAX OFFICER, SQUAD NO.V, KERALA GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, PIN-671552. BY SR.GOVERNMENT PLEADER 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. 1332 of 2018 (N) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- COPY OF GST PROVISIONAL REGISTRATION CERTIFICATE IN FORM NO.GST REG-06 DATED 21/09/2017. EXHIBIT P2- COPY OF INWARD SUPPLY BILL NO.1131 DATED 10/01/2018. EXHIBIT P2(A)- COPY OF INWARD SUPPLY BILL NO.1132 DATED 10/01/2018. EXHIBIT P2(B)- COPY OF INWARD SUPPLY BILL NO.1133 DATED 10/01/2018. EXHIBIT P2(C)- COPY OF INWARD SUPPLY BILL NO.1134 DATED 10/01/2018. EXHIBIT P2(D)- COPY OF INWARD SUPPLY BILL NO.1135 DATED 10/01/2018. EXHIBIT P2(E)- COPY OF INWARD SUPPLY BILL NO.1136 DATED 10/01/2018. EXHIBIT P2(F)- COPY OF INWARD SUPPLY BILL NO.1137 DATED 10/01/2018. EXHIBIT P2(G)- COPY OF INWARD SUPPLY BILL NO.1138 DATED 10/01/2018. EXHIBIT P2(H)- COPY OF INWARD SUPPLY BILL NO.1139 DATED 10/01/2018. EXHIBIT P3- COPY OF THE NOTICE DATED 10/01/2018 ISSUED BY THE RESPONDENT. // TRUE COPY // PS TO JUDGE. Kvs/- P.B. SURESH KUMAR, J. --------------------------------------- W.P.(C) No.1332 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 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 C) No.1332 of 2018 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 him forthwith. P.B. SURESH KUMAR, JUDGE. Sp12/01/18 ()