S. Nayaz Ahamed vs The Assistant State Tax Officer ...
2021 Latest Caselaw 24055 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
              THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
      TUESDAY, THE 28TH DAY OF DECEMBER 2021 / 7TH POUSHA, 1943
                          WP(C) NO. 30773 OF 2021
PETITIONER:

              S. NAYAZ AHAMED
              S/O.RASHEED, RESIDING AT 27-140/123
              UB COMPOUND, RAHAMATH NAGAR, RUNGANUR
              ANDHRA PRADESH, PIN-517247


              BY ADVS.
                    M.S.SAJEEV KUMAR
                    A.N.JYOTHILEKSHMI
                    LAKSHMI S KUMAR



RESPONDENTS:

1             THE ASSISTANT STATE TAX OFFICER (INT)
              SURVEILLANCE SQUAD NO.V
              STATE GOODS AND SERVICE TAX DEPARTMENT
              VAZHIKKADAVU, MALAPPURAM, KERALA 6780012.

2             M/S.APOLO TRICOAT TUBES LTD
              PLANT PLOT NO.53, PART 1, 4TH PHASE INDUSTRIAL AREA
              SY.NO.28-33, KURANDAHALLI VILLAGE
              MALUR TALUK, KOLAR DISTRICT,
              KARNATAKA STATE, PIN-563130


              3 . M/S.TUBES INDIA
              DOOR NO.7/550b, NELLOLIPARAMBA
              CHATTIPARAMBA, MALAPPURAM DISTRICT
              KERALA STATE, PIN-676540


              G.P.-SMT. PARVATHY K.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) 30773/2021                      2


                              JUDGMENT

As per Ext.P3 order, the petitioner's vehicle bearing No.AP 39T

7279 was detained by the first respondent on 18.12.2021 alleging expiry

of E-Way bill for transporting goods covered by Ext.P2. According to

the petitioner, due to the break down of the vehicle and poor network

coverage, E-way bill which had expired at 11.59 p.m on 17.12.2021

could not be revalidated. According to him, the impugned goods have

suffered applicable GST and the goods are not liable for confiscation

under section 130 of the Central Goods and Services Tax Act, 2017 and

therefore, the detention of the goods and vehicle is illegal. The

petitioner has preferred this writ petition to quash Exts.P3 and P4 and for

a direction to the first respondent to release the goods covered by Ext.P1

and vehicle No.AP 39T 7279 within a time limit prescribed by this

Court.

2. I have heard the learned counsel for the petitioner and the

learned Government Pleader.

3. In the facts and circumstances of the case, there will be a

direction to the first respondent to complete the adjudication following

the detention of goods pursuant to Ext.P4 within one month from the

date of receipt of copy of this judgment. In the meantime, the first

respondent shall release the goods covered by Ext.P1 and the aforesaid

vehicle on the petitioner executing a bond for the value of the goods in

FORM GST INS-04 and furnishing security in the form of Bank

Guarantee equivalent to the amount of applicable tax, interest and

penalty payable. This will be subject to further orders to be passed by

the first respondent as aforesaid.

Writ petition is disposed of with the above directions.

Sd/-

MURALI PURUSHOTHAMAN JUDGE

APPENDIX

P1:TRUE COPY OF TAX INVOICE NO.2126958546 DATED 15.12.2021.

P2:TRUE COPY OF THE STATEMENT OF THE CHARGE OF THE GOODS AND CONVEYANCE DATED 18.12.2021.

P3:TRUE COPY OF THE ORDER OF DETENTION UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 DATED 18.12.2021.

P4:TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 129(3) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 DATED 18.12.2021.