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 26TH DAY OF MARCH 2018 / 5TH CHAITHRA, 1940
WP(C).No. 10147 of 2018
PETITIONER(S)
M/S. POONAM GRAHNIRMAN (P) LTD,
REGISTERED OFFICE AT 1002,DOLL APARTMENT,BHATT LANE,
NEAR POISAR BUS DEPOT,MUMBAI,HAVING BRANCH OFFICE AT
MANIMADOM,PUTHEN MADAM,A.N.PURAM WEST,ALLEPPEY
DISTRICT,
PINCODE-688011,A PRIVATE LIMITED COMPANY,REPRESENTED BY
SRI.A.ANANTHA NARAYANAN,MANAGING DIRECTOR.
BY ADVS.SRI.E.P.GOVINDAN
SMT.G.DEEPA
RESPONDENT(S):
1. THE ASSST.STATE TAX OFFICER,
SQUAD NO.V,OFFICE OF THE STATE TAX OFFICER,
MATTANCHERRY AT PERUMBAVOOR,PINCODE-683542.
2. THE COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT,
STATE TAX OFFICE,KERALA AT PUBLIC BUILDING,VIKAS
BHAVAN.P.O,
TRIVANDRUM-695001.
3. THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY,TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT,TRIVANDRUM-695001.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 10147 of 2018 (P)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE DETENTION ORDER DT.17-3-2018
PASSED BY THE FIRST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE NOTICE 16-3-2018 ISSUED BY THE
FIRST RESPONDENT
EXHIBIT P3 TRUE COPY OF THE ORDER DT.16-3-2018 PASSED BY THE
FIRST RESPONDENT
EXHIBIT P4 TRUE COPY OF THE PURCHASE BILL NO.486860100
DT.31-6-2008 ISSUED BY M/S.GREAVES COTTON
LTD,CHENNAI.
EXT. P5 TRUE COPY OF THE RELEVANT PAGE OF THE LEDGER
FOR THE YEARS 2008-09
EXT. P5(A) TRUE COPY OF THE CAPITAL GOODS ACCOUNTS FOR
THE YEARS 2015-16.
EXT. P6 TRUE COPY OF THE WORK ORDER
NO.C12/45100001096/DTD.30.1.2018 ISSUED BY COCHIN
INTERNATIONAL AIRPORT LTD.,NEDUMBASSERY
RELEVANT PAGE.
EXT.P7 TRUE COPY OF THE DELIVERY CHALLAN NO.166
DT.16--3-2018 ISSUED BY THE PETITIONER COMPANY.
EXT.P8 TRUE COPY OF THE REPLY DT.17-3-2018 FILED BY THE
PETITIONER COMPANY BEFORE THE FIRST
RESPONDENT.
EXT.P9 TRUE COPY OF THE LETTER DT.17.3.2018 ISSUED BY THE
FIRST RESPONDENT AGAINST EXT.P8 REPLY.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
===================
W.P.(C).No.10147 of 2018
-----------------------------------------------------
Dated this the 26th day of March, 2018
JUDGMENT Goods belonging to the petitioner have been detained by the first respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. Ext.P3 is the detention order and Ext.P2 is the notice issued to the petitioner in this connection. The reason stated in Ext.P2 is that the goods have been transported by the petitioner without records. The case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same. The petitioner, therefore, seeks
W.P.(C).No.10147 of 2018 : 2 : appropriate directions in this regard, in this connection.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
3.The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India. In the circumstances, I deem it appropriate to dispose of the writ petition directing the first respondent to complete the adjudication provided for under Section 129 of the statutes referred to above, after affording the petitioner an opportunity of hearing, within a week from the date of production of a copy of this judgment. Ordered accordingly. P.B. SURESH KUMAR, JUDGE SKS
