Seven Seas Trading Company No.25/685 vs. State Of Kerala - Kerala High Court, 23 March 2018

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 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940 WP(C).No. 10358 of 2018 PETITIONER(S) SEVEN SEAS TRADING COMPANY NO.25/685 VELLAKKINAR, ALAPPUZHA DISTRICT.688001, REPRESENTED BY ITS MANAGING PARTNER S. PONNAMBALAM. BY ADV.SRI.A.KRISHNAN RESPONDENT(S): 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM. PIN.695001. 2. ASSISTANT STATE TAX OFFICER, SURVEILLANCE SQUAD NO.1C, STATE GOODS & SERVICE TAX DEPARTMENT, PALAKKAD, KERALA.678001. BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10358 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION. EXHIBIT P2 TRUE COPY OF INVOICE NO.35 DATED 20.3.2018. EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 21.3.2018 ISSUED BY THE 2ND RESPONDENT WITH TYPES RE -PRODUCTION OF THE RELEVANT PORTION. EXHIBIT P4 TRUE COPY OF THE NOTIFICATION NO.35 OF 2017 DATED 13.10.2017. EXHIBIT P5 TRUE COPY OF THE NOTIFICATION DATED 26.12.2017. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No.10358 of 2018 --------------------------------------------- Dated this the 23rd day of March, 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 WPC 10358/18 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, 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 vps 24/3 // PS to Judge