Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY, THE 1ST DAY OF AUGUST 2018 / 10TH SRAVANA, 1940
WP(C).No. 25773 of 2018
PETITIONER
M/S. QUALITY TRADERS,
MES BUILDING, 1ST FLOOR,
MATHEW PAILEE ROAD, ERNAKULAM, COCHIN 682 018.
REPRESENTED BY ITS PARTNER, SRI. K. NANDAKUMAR.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1. ASSISTANT STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
INTELLIGENCE SQUAD NO. IV, MATTANCHERY AT ALUVA- 683101.
2. STATE TAX OFFICER,
STATE GOODS & SERVICE TAX DEPARTMENT,
1ST CIRCLE, ERNAKULAM, COCHIN 682 018
3. COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 022.
4. STATE OF KERALA,
TAXES DEPARTMENT, STATE GOODS & SERVICE TAX DEPARTMENT,
REPRESENTED BY SECRETARY TO GOVERNMENT.
5. CENTRAL BOARD OF EXCISE AND CUSTOMS,
DEPARTMENT OF REVENUE, NEW DELHI 110 001,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT.
R1-4 BY GOVERNMENT PLEADER DR.THUSHARA JAMES
R5 BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-08-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 25773 of 2018
APPENDIX
PETITIONER'S EXHIBITS
P1:
TRUE COPY OF CERTIFICATE OF REGISTRATION DATED 32AAAFQ0534HIZS DATED
28.06.2017 ISSUED TO PETITIONER UNDER THE SGST AND CGST ACT AND RULES
P2:
TRUE COPY OF SELECTION NOTICE NO.GHSS/18 DATED 28.06.2018 ISSUED TO
PETITIONER BY PRINCIPAL, GOVT.HIGHER SECONDARY SCHOOL, KODUNGALOOR FOR SUPPLY OF
EDUCATIONAL LAB ITEMS
P3:
TRUE COPY OF INVOICE NO.2GR/0055/18-19 DATED 25.07.2018 RAISED ON GOVT.
HIGHER SECONDARY SCHOOL, KODUNGALOOR, AGAINST EXT.P2 ORDER
P4:
TRUE COPY OF FORM NO.GST MOV-01 AFFIDAVIT DATED 26.07.2018 OBTAINED BY 1ST
RESPONDENT FROM DRIVER, AT THE TIME OF INTERCEPTION OF TRANSPORT VEHICLE
P4(A) TRUE COPY OF FORM NO.GST MOV-04 DATED 26.07.2018 ISSUED BY 1ST RESPONDENT
AFTER PHYSICAL VERIFICATION
P5:
TRUE COPY OF LETTER DATED 26.07.2018 ALONG WITH E-WAY BILL NO.561044347352
DATED 26.07.2018 PRODUCED BEFORE 1ST RESPONDENT, FOR RELEASE OF EDUCATIONAL
GOODS.
P6:
TRUE COPY OF FORM NO.GST MOV-07 SHOW CAUSE NOTICE ISSUED U/S. 129(3) OF
THE CGST AND SGST ACT 2017, ISSUED TO PETITIONER WITHOUT CONSIDERING EXT.P5 E-
WAY BILL, EVEN AFTER PROVING THAT GOODS IN QUESTION IS GOVERNMENT SUPPLY OF
EDUCATIONAL GOODS TO A SCHOOL
P7:
TRUE COPY OF NOTIFICATION NO.3/2018 DATED 14.05.2018 ISSUED BY 3RD
RESPONDENT IN EXEMPTING E-WAY BILL FOR CERTAIN DISTANCE
JJJ
DAMA SESHADRI NAIDU, J.
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W.P.(C) No. 25773 of 2018 (V)
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Dated: 01st August, 2018
J U D G M E N T The petitioner, a registered dealer under the Central Goods & Service Tax Act, 2017 and State Goods & Service Tax Act, 2017, had his goods detained. After receiving Ext.P6 notice, he has filed this writ petition. Keeping aside the merits, the petitioner's counsel, as an interim arrangement, pleads that the authorities may release the goods on the petitioner's providing the bank guarantee.
2.The learned Government Pleader, on instructions, accepted this proposal.
3.So, pending adjudication, the first respondent will release the detained goods on the petitioner's providing the bank guarantee for the amount covered by Ext.P6 notice. The writ petition is disposed of as above. DAMA SESHADRI NAIDU JUDGE jjj 01/08/2018
