M/S. General Transport vs. State Of Kerala - Kerala High Court, 29 January 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 29TH DAY OF JANUARY 2018 / 9TH MAGHA, 1939 WP(C).No. 2963 of 2018 PETITIONER M/S. GENERAL TRANSPORT 2ND FLOOR, PUNNACHALIL BUILDING, OPPOSITE DREAMS HOTEL, ELAMKULAM KOCHI - 682 020, REPRESENTED BY ITS PARTNER RAMANI ABRAHAM. BY ADVS.SRI.MANU RAMACHANDRAN SRI.T.S.SARATH RESPONDENTS: 1. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. THE ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICES TAX, MATTANCHERRY, AT MINI CIVIL STATION ALUVA. BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2963 of 2018 (U) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 THE TRUE COPY OF NOTICE UNDER SECTION 129(3) OF CGST ACT 2017. EXHIBIT P2 THE TRUE COPY OF LORRY RECEIPT NO 441 DATED 18/1/2018. EXHIBIT P3 THE TRUE COPY OF WAY BILL/INVOICE DATED 18-1-2018. EXHIBIT P4 THE TRUE COPY OF LORRY RECEIPT NO 440 DATED 18/1/2018. EXHIBIT P5 THE TRUE COPY OF WAY BILL/INVOICE DATED 18-1-2018. EXHIBIT P6 THE TRUE COPY OF EXPLANATION DATED 21-1-2018 BY THE 1ST PETITIONER. EXHIBIT P7 THE TRUE COPY OF EXPLANATION DATED 21-1-2018 BY THE 2ND PETITIONER. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.2963 of 2018 --------------------------------------------------------------- Dated this the 29th day of January, 2018

JUDGMENT Petitioner seeks release of the goods detained by the second 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 W.P.(c).No.2963 of 2018 : 2 : 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 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 rsr ////