M/S. Powerica LTD. vs. The Assistant State Tax Officer (Intelligence) - Kerala High Court, 19 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 19TH DAY OF JUNE 2018 / 29TH JYAISHTA, 1940 WP(C).No. 20265 of 2018 PETITIONER(S) M/S. POWERICA LTD., 3RD FLOOR, KUNHALU PLACE, P.T.USHA ROAD, KOCHI-682011, REPRESENTED BY ITS AUTHORIZED SIGNATORY, NANDA KISHORE K.C. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENT(S): 1. THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.II, IDUKKI AT THODUPUZHA-685581. 2. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, SGST DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. R BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20265 of 2018 APPENDIX PETITIONER'S EXHIBITS : EXT. P1 TRUE COPY OF THE CERTIFICATE OF PROVISIONAL REGISTRATION DATED 28.06.2017 IN FORM NO.GST REG-25 ISSUED BY THE COMPETENT AUTHORITY IN KERALA EXT.P2 TRUE COPY OF DELIVERY CHALAN GENERATED FROM THE PETITIONER'S BRANCH AT 27/12A,ATP TOWER, 2ND FLOOR, MADURAI 625 016 EXT.P3 TRUE COPY OF THE E-WAY BILL GENERATED UNDER THE CGST ACT FROM MADURAI BRANCH EXT.P4 TRUE COPY OF SHOW CAUSE NOTICE - SCN NO.11/2018-19 OF SQUAD NO.II DATED 18.6.2018 ISSUED BY THE FIRST RESPONDENT RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE SKS P.B.SURESH KUMAR, J ==================== W.P.(C).No.20265 of 2018 - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of June, 2018

JUDGMENT Petitioner seeks release of the goods detained by the first 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 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

W.P.(C.) No. 20265 of 2018 2 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 them forthwith. P.B.SURESH KUMAR JUDGE SKS