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 8TH DAY OF JUNE 2018 / 18TH JYAISHTA, 1940
WP(C).No. 18855 of 2018
PETITIONER(S)
M/S. BERGER PAINTS INDIA LTD.
DOOR NO. III/835 C, 1ST FLOOR,
VALIYARA CHAMBERS, K K RAOD,
CHEMBUMUKKU, COCHIN - 682 021,
REPRESENTED BY ITS ADMINISTRATION EXECUTIVE,
SRI. BENNY SEBASTIAN.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
1. ASSISTANT STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT,
SQUAD NO.II, ASRAMAM P.O., KOLLAM - 691013.
2. STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT,
SQUAD NO.II, ASRAMAM P.O.,
KOLLAM - 691 013.
3. ASSISTANT COMMISSIONER
STATE GOOD & SERVICE TAX DEPARTMENT,
SPECIAL CIRCLE, MATTANCHERY AT AVLUA - 683 101.
4. STATE OF KERALA
TAXES DEPARTMENT, STATE GOODS & SERVICE TAX DEPARTMENT
SECRETARIAT, THIRUVANANTHAPURAM - 695 001,
REPRESENTED BY SECRETARY TO GOVERNMENT.
5. GOVERNMENT OF INDIA
DEPARTMENT OF REVENUE,
CENTRAL BOARD OF EXCISE AND CUSTOMS,
NEW DELHI - 110 001, REPRSENTED BY
ITS SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 18855 of 2018 (F)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF CERTIFICATE OF REGISTRATION DATED
32AABCB0976E1Z4 DATED 21.09.2017 ISSUED TO
PETITIONER UNDER THE SGST AND CGST ACT AND
RULES WITH EFFECT FROM 01.07.2017.
EXHIBIT P2 COPY OF DELIVERY NO.133-00024-18SHBR DATED
05.06.2018 RAISED ON M/S. CHOICE PAINTS &
HARDWARES, KOLLAM, FOR THE TRANSPORT PAINT
MIXING MACHINERY WITH ACCESSORIES.
EXHIBIT P3 COPY OF E-WAY BILL NO. 501034065028 DATED 05.06.2018
PREPARED ON THE BASIS OF EXT. P2 DELIVERY
CHELLAN, ACCOMPANIED WITH THE TRANSPORT.
EXHIBIT P4 COPY OF NOTICE NO.OR/03/2018-19/ST/2017 DATED
05.06.2018 ISSUED BY 1ST RESPONDENT U/S. 129 OF
STATE GOODS AND SERVICE TAX ACT, 2017,
DEMANDING TAX AND PENALTY UNDER CGST AND SGST
ACT AND RULES, MERELY BY SUSPICION.
EXHIBIT P5 COPY OF JUDGMENT DATED 17.01.2018 PASSED BY THIS
HON'BLE COURT IN WPC NO. 196 OF 2018, IN M/S. INDUS
TOWERS LTD; VS. ASSISTANT STATE TAX OFFICER AND
ANOTHER, REPORTED IN (2018) 26 KTR 41(KER), IN
DIRECTING TO RELEASE THE GOODS DETAINED ON
OBSERVING NO TAXABLE EVENT AT THE TIME OF
TRANSPORT.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J
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W.P.(C).No.18855 of 2018
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Dated this the 8th 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.
2.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 referred to above, within a week from the date of production of a copy of the judgment. It is also directed that if the W.P.(c.) No. 18855/2018 2 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
