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 6TH DAY OF APRIL 2018 / 16TH CHAITHRA, 1940
WP(C).No. 12152 of 2018
-----------------------
PETITIONER:
----------
K.C.
PAPPU & SONS, 17/190X,
KADUNAGALLOOR GRAMA PANCHAYATH,
KADUNGALLOOR VILLAGE, ERNAKULAM,
HAVING GSTIN/UID NO.32ABKPJ6117E1Z1,
REPRESENTED BY ITS PROPRIETOR,
ROSAMMA JOY.
BY ADV.SRI.BABU PAUL
RESPONDENT(S):
--------------
1. STATE OF KERALA,
REPRESENTED BY ITS PRINCIPAL SECRETARY,
TAXES, SECRETARIAT,
THIRUVANANTHAPURAM - 695001.
2. THE ASSISTANT SALES TAX OFFICER,
STATE GOOD & SERVICES TAX, SQUAD NO.1,
MATTANCHERRY, AT MINI CIVIL STATION, ALUVA.
BY SPECIAL GOVERNMENT PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06-04-2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
mbr/
WP(C).No. 12152 of 2018 (T)
--------------------------
APPENDIX
PETITIONERS' EXHIBITS:
----------------------
EXHIBIT P1 THE TRUE COPY OF THE INVOICE ISSUED BY THE
CHINESE FIRM DATED 11/1/2018.
EXHIBIT P2 THE TRUE COPY OF THE COMPUTER PRINT OUT
REGARDING THE PAYMENT OF CUSTOMS DUTY AS
WELL AS IGST DATED 29/1/2018.
EXHIBIT P3 TRUE COPY OF THE DELIVERY NOTE DATED 3/4/2018.
EXHIBIT P4 TRUE COPY OF THE SCREEN SHOT OF THE WEBSITE
SHOWING THE ERROR.
EXHIBIT P5 TRUE COPY OF THE SCREEN SHOT EVIDENCING THE
SITE ERROR.
EXHIBIT P6 TRUE COPY OF THE PROCEEDINGS DATED NIL ISSUED
BY THE 2ND RESPONDENT.
EXHIBIT P7 TRUE COPY OF THE NOTICE DT. 3/4/2018 ISSUED BY
ISSUED BY THE 2ND RESPONDENT.
RESPONDENTS' EXHIBITS:
NIL
----------------------
/TRUE COPY/
P.S.TO JUDGE
mbr/
06.04.2018.
P.B.SURESH KUMAR, J.
--------------------------------------------
W.P.(C).No.12152 of 2018
---------------------------------------------------------------
Dated this the 6th day of April, 2018
J U D G M E N T
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.
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 W.P.(c).No.12152 of 2018 : 2 : 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 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
