Vst Industries Limited vs. The Assistant State Tax Officer - Kerala High Court, 11 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF NOVEMBER 2020 / 20TH KARTHIKA, 1942 WP(C).No.24528 OF 2020(M) PETITIONER/S: VST INDUSTRIES LIMITED, DOOR NO.VI/867-A1, ALNAS TOWER, SEAPORT MASJID ROAD, THRIKAKARA POST, KOCHI - 682 021, ERNAKULAM DISTRICT, REPRESENTED BY MR.BINU M.OMMEN-AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: THE ASSISTANT STATE TAX OFFICER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT (INTELLIGENCE WING), SQUAD NO.I, ALAPPUZHA - 688 013, ALAPPUZHA DISTRICT. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.24528 OF 2020(M) 2

JUDGMENT The petitioner has approached this Court impugning Ext.P3 order of detention of a consignment that was being transported at his instance. On a perusal of Ext.P3 order, it is seen that the reason for detention was the fact that the consignment was accompanied by an e-way bill, the validity of which had expired by the time of detention. On a perusal of the reason shown in Ext.P3 order, I am of the view that prima facie, the order of detention cannot be said to be unjustified. Taking note of the submission of the learned counsel for the petitioner, however, I direct that if the petitioner furnishes a Bank guarantee for the amount demanded in Ext.P4 notice, then the respondent shall permit the petitioner to clear the goods and vehicle on furnishing of the Bank guarantee for the said amount. The learned Government Pleader shall communicate the gist of this order to the respondents, so as to enable the petitioner to effect immediate clearance of the goods and the vehicle. The respondent shall thereafter proceed to pass the adjudication order under S. 129(3) after hearing the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.24528 OF 2020(M) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE TAX INVOICE NO.3132100692 DATED 07/11/2020 FOR RS.1,07,267.04 OF THE PETITIONER. EXHIBIT P2OF THE E-WAY BILL NO.5112 1541 3234 DATED 07/11/2020 VALID UNTIL 08/11/2020. EXHIBIT P3OF THE ORDER OF DETENTION DATED 09/11/2020, ISSUED BY THE RESPONDENT. EXHIBIT P4OF THE SHOW CAUSE NOTICE DATED 09/11/2020 ISSUED BY THE RESPONDENT. EXHIBIT P5OF THE REPLY DATED 09/11/2020 EMAILED TO THE RESPONDENT.