Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
THURSDAY, THE 7TH DAY OF JUNE 2018 / 17TH JYAISHTA, 1940
WP(C).No. 18810 of 2018
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PETITIONER :
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M/S. GODREJ & BOYCE MFG CO.LTD.,
SECOND FLOOR, ANGELS ARCADE, COCHIN UNIVERSITY P.O.,
SOUTH KALAMASSERY, KOCHI - 682022, ERNAKULAM DISTRICT
REPRESENTED BY ITS SENIOR MANAGER FINANCE, SRI.REMESH PAI V.P.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENTS :
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1. ASSISTANT STATE TAX OFFICER,
STATE GOODS & SERVICE TAX DEPARTMENT,
SQUAD NO.III, NIRMAL ARCADE BUILDING,
ERANHIPALAM, KOZHIKODE - 673006.
2.
STATE TAX OFFICER,
STATE GOODS & SERVICE TAX DEPARTMENT,
SQUAD NO.III, NIRMAL ARCADE BUILDING,
ERANHIPALAM, KOZHIKODE - 673006.
3.
ASSISTANT COMMISSIONER,
STATE GOODS & SERVICE TAX DEPARTMENT,
SPECIAL CIRCLE - I, ERNAKULAM, COCHIN - 682015.
4.
STATE OF KERALA, TAXES (B) DEPARTMENT
STATE GOODS & SERVICE TAX DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM - 695001
REPRESENTED BY SECRETARY TO GOVERNMENT.
5.
GOVERNMENT OF INDIA,
DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE
AND CUSTOMS, NEW DELHI - 110001, REPRESENTED BY ITS
SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
R1 TO R4 BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
R5 BY SREELAL N. WARRIER, SC,
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07-06-2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
bp
7/6/2018
WP(C).No. 18810 of 2018
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APPENDIX
PETITIONER'S EXHIBITS :
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P1:
COPY OF CERTIFICATE OF REGISTRATION DATED 32AAACG1395DIZ3
DATED 10/2/2018 ISSUED TO PETITIONER UNDER THE SGST AND CGST
ACT AND RULES WITH EFFECT FROM 01/7/2017.
P2:
COPY OF TAX INVOICE NO.771/12006137 DATED 29/5/2018 RAISED ON
M/S. NANDILATH G MART, MAVOOR ROAD, KOZHIKODE, AFTER
COLLECTING CGST AND SGST @ 14% EACH.
P2(a):
COPY OF TAX INVOICE NO.771/12006138 DATED 29/5/2018 RAISED ON
M/S. NANDILATH G MART, MAVOOR ROAD, KOZHIKODE, AFTER
COLLEECTING CGST AND SGST @ 14% EACH.
P3:
COPY OF E-WAY BILL NO.521033565273 DATED 01/6/2018 ABLE TO
TAKE PRINT OUT AT 04.43PM FROM E-WAY BILL SYSTEM BY KOZHIKODE
BRANCH OF PETITIONER.
P4:
COPY OF NOTICE NO.OR/III/06/2018-19 DATED 2/6/2018 ISSUED BY
R1 ISSUED TO PETITIONER U/S.129(3) OF STATE GOODS AND SERVICE
TAX ACT, 2017, DEMANDING TAX AND PENALTY UNDER CGST AND SGST
ACT AND RULES, ALLEGING E-WAY BILL NOT ACCOMPANIED WITH THE
TRANSPORT.
P5:
COPY OF REPLY SUBMITTED AGAINST EXT P4 NOTICE BEFORE R2, WHICH
WAS ACKNOWLEDGED ON 4/6/2018.
P6:
COPY OF JUDGMENT DATED 17/1/2018 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
R1(KER), IN DIRECTING TO RELEASE THE GOODS DETAINED ON
PROCEDURAL INFRACTION.
RESPONDENT'S EXHIBITS :
NIL.
//TRUE COPY//
P.A. TO JUDGE
bP
7/6/2018
P.B.SURESH KUMAR, J.
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W.P.(C).No.18810 of 2018
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Dated this the 7th day of June, 2018
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.
3.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 W.P.(c).No.18810 of 2018 : 2 : 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, having regard to Ext.P6 judgment of this Court. This shall be done within two weeks 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
