Tikendra Singh Rithal vs. State Of Kerala
Facts
The petitioner, Tikendra Singh Rithal, proprietor of Bhawan Services, approached the High Court of Kerala aggrieved by Exts.P9 and P10, which are notices of detention issued under Section 129(1) of the CGST/SGST Act. These notices pertained to two consignments sent by the petitioner to M/s. Ceeyen Stone Crusher. The detention was based on alleged irregularities found in the e-way bills accompanying the consignments during transportation. The petitioner sought a direction for the release of these consignments upon furnishing security. The respondents are the State of Kerala, represented by the Commissioner of GST, the Assistant Commissioner (Intelligence), and the Assistant State Tax Officer, Squad No. II.
Held
The Court held that the detention of the consignments was on account of irregularities in the e-way bills. The Court directed the 3rd respondent (Assistant State Tax Officer) to release the goods covered by the detention notices upon the petitioner furnishing a bank guarantee equivalent to the tax and penalty amounts. Furthermore, the 3rd respondent was ordered to adjudicate the matter after hearing the petitioner within two weeks from the date of receiving a copy of the judgment. The petitioner was directed to submit a copy of the writ petition and the judgment to the 3rd respondent for further action. The writ petition was disposed of with these directions.
Key Issues
1. Whether the detention of the consignments under Section 129(1) of the CGST/SGST Act was justified on account of irregularities in the e-way bills. The petitioner contended that the consignments should be released against security furnished by him. The revenue, represented by the Government Pleader, did not appear to have made specific arguments on the merits of the detention in the provided text, but the court's order implies that the detention was based on the e-way bill irregularities. The court considered the facts and circumstances, including the submissions made by both parties, and noted that the detention was due to e-way bill irregularities.
Sections Cited
Section 129(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 09TH DAY OF OCTOBER 2019/17TH ASWINA, 1941 W.P(C).No.26708 OF 2019 PETITIONER: TIKENDRA SINGH RITHAL AGED 58 YEARS S/O.LATE BHAWAN SINGH RITHAL, RESIDING AT 1276 SHRIRAM SAMEEKSHA, NAIDU LAYOUT, GANGAMMA GUDI POLICE STATION ROAD, KUVEMPUNAGAR, JALAHALLI (EAST), BANGALORE-560014, PROPRIETOR, BHAWAN SERVICES 104/A, 3RD FLOOR, CBI MAIN ROAD, VASANTHAPPA BLOCK, GANGANAGAR, BANGALORE-560 032. BY ADVS.SRI.SHAJI THOMAS SRI.JEN JAISON RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 2 3 ASSISTANT COMMISSIONER (INTELLIGENCE), GOODS AND SERVICE TAX DEPARTMENT, HO URG, KASARAGOD -671 315. ASSISTANT STATE TAX OFFICER SQUAD NO.II, KERALA GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD – 671 121. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.26708/2019 : 2 : J U D G M E N T The petitioner has approached this Court aggrieved
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.