M/S.S.R.Enterprises vs. The Commissioner Of State Goods And Service Tax Department - Kerala High Court, 23 September 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 23RD DAY OF SEPTEMBER 2019 / 1ST ASWINA, 1941 WP(C).No.25251 OF 2019 PETITIONER: M/S.S.R.ENTERPRISES 201, BANGUR AVENUE, BLOCK B, KOLKATA, WEST BENGAL-700 055, REPRESENTED BY SURAJ B.NAIR, REGIONAL BUSINESS HEAD, SOUTHERN REGION, TC 35/1236, THIRUVANANTHAPURAM-695 013. BY ADVS. SRI.V.R.GOPU SRI.J.NARAYANA PILLAI S.PROMOD RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT 9TH FLOOR, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 2 ASSISTANT STATE TAX OFFICE, SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN-695 121. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25251 OF 2019 2

JUDGMENT The petitioner has approached this Court aggrieved by Ext.P4 notice of detention under Section 129(3) of the Central Goods and Service Tax/ State Goods and Service Tax (CGST/SGST) Act. It is the case of the petitioner that the goods were consigned from West Bengal under cover of Ext.P1 E-Way Bill, which was generated on 23.08.2019 and was valid up to 16.09.2019. The consignment however reached Parassala Check Post only on 18.09.2019 after the expiry of the validity period of the E-Way Bill. It is therefore that Ext.P4 detention notice was issued demanding tax as also penalty quantified at twice the tax found payable on the consignment. It is not in dispute that the tax amount has been paid and the present detention is for non-payment of the penalty amount under Section 129 of the Act, amounting to Rs.3,56,100/-.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I deem it appropriate to WP(C).No.25251 OF 2019 3 direct the 2nd respondent to release the consignment and vehicle covered by Ext.P4 detention notice to the petitioner on the petitioner furnishing a bank guarantee for the amount of Rs.3,56,100/- before the said respondent. The 2nd respondent shall thereafter complete the adjudication in relation to Ext.P4 detention notice after considering the reply, if any, filed by the petitioner to the detention notice, and after hearing the petitioner, within a period of one month from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.25251 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE E-WAY BILL. EXHIBIT P2OF THE TAX INVOICE DATED 23.08.2019. EXHIBIT P3OF THE ORDER OF PHYSICAL VERIFICATION OF THE CONVEYANCE. EXHIBIT P3 AOF THE ORDER OF THE DETENTION ISSUED BY THE 2ND RESPONDENT DATED 20.09.2019. EXHIBIT P4 THE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 20.09.2019. EXHIBIT P5OF THE LETTER SUBMITTED BY THE PETITIONER DATED 19.09.2019. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE