Petronet Lng Limited vs Assistant State Tax Officer
2021 Latest Caselaw 1626 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 15TH DAY OF JANUARY 2021 / 25TH POUSHA, 1942

                      WP(C).No.29167 OF 2020(U)


PETITIONER:

               PETRONET LNG LIMITED
               KOCHI TERMINAL, SURVEY NO.347, PUTHUVYPU (PO),
               KOCHI 682 508
               (REP.BY SHRIRANGA MUDGUNDI, MANAGER (C & P),
               RESIDING AT FLAT NO.6D, TOWER 1, DD PLATINUM PLANET,
               KATHRIKADAVU, KOCHI 682 017).

               BY ADVS.
               SHRI.K.N.SREEKUMARAN
               SRI.P.J.ANILKUMAR (A-1768)
               SRI.N.SANTHOSHKUMAR

RESPONDENTS:

      1        ASSISTANT STATE TAX OFFICER
               SURVEILLANCE SQUAD NO.III, STATE GOODS AND SERVICE
               TAX DEPARTMENT, WAYNAD AT VADUVANCHAL. PIN 673 581

      2        STATE TAX OFFICER
               SURVEILLANCE SQUAD NO.III, STATE GOODS AND SERVICE
               TAX DEPARTMENT, WAYNAD AT VADUVANCHAL. PIN 673 581



OTHER PRESENT:

               SMT. THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.29167/2020                 2



                                JUDGMENT

Dated this the 15th day of January 2021

Heard learned counsel for the petitioner at sufficient length of

time. Learned counsel for the petitioner accepted the fact that now

the assessment order under Section 129(3) of Central Goods and

Services Tax Act, 2017 has been passed by the Assistant State Tax

Officer. However, he submits that only because of the order dated

06.01.2021 passed by this Court, the petitioner was required to

appear before the assessing officer so as to suffer the order under

Section 129 of the CGST Act. Learned counsel for the petitioner

assailed the order under Section 129 of the said Act on various

grounds by contending that goods were imported for national

project and the petitioner was having genuine document for those

bills.

2. Learned counsel for the petitioner submitted that the

petitioner has filed the instant writ petition for quashing orders at

Exts.P10 and P11 by which goods were detained and seized and the

petitioner was given show cause notice for assessment.

3. Learned Government Pleader submits that now the matter

has travelled upto passing of final order under Section 129 of the

CGST Act and that order is appealable under Section 107 of the said

Act.

4. The petitioner has preferred this writ petition at interim

stage when he was directed to show cause. Now final order has

been passed and the said order is an appealable order under the

statute. In this view of the matter, I am not inclined to entertain

the instant writ petition against show cause notice which has

ultimately culminated in final order.

This writ petition is disposed of with liberty to the petitioner to

avail the alternate remedy as is available in law. Learned counsel

for the petitioner submits that goods be directed to be released on

furnishing Bank Guarantee. I am not inclined to do so as now

jurisdiction vests with the Appellate Authority to deal with the

matter.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE INVOICE 39087/FV04 DATED 24.11.2020 ALONG WITH AIR WAY BILL NO.8301631074 ISSUED BY M/S.AMPO POYAM VALVES, SPAIN TO THE PETITIONER

EXHIBIT P2 TRUE COPY OF THE INVOICE 39164/FV04 DATED 2.12.2020 ALONG WITH AIR WAY BILL NO.5430690812 ISSUED BY M/S.AMPO POYAM VALVES, SPAIN TO THE PETITIONER

EXHIBIT P3 TRUE COPY OF BILL OF ENTRY NO.9962147 DATED 15.12.2020 ISSUED BY THE CUSTOMS AUTHORITY, BANGALORE INTERNATIONAL AIR PORT

EXHIBIT P4 TRUE COPY OF BILL OF ENTRY NO.9962036 DATED 21.12.2020 ISSUED BY THE CUSTOMS AUTHORITY, BANGALORE INTERNATIONAL AIR PORT

EXHIBIT P5 TRUE COPY OF E WAY BILL NOS. 161281864944 DATED 21.12.2020 AND DELIVERY CHALAN ISSUED BY M/S.DEEPAK AGENCIES PVT.LTD.

EXHIBIT P6 TRUE COPY OF E WAY BILL NOS. 101281863125 DATED 21.12.2020 AND DELIVERY CHALAN ISSUED BY M/S DEEPAK AGENCIES PVT LTD.

EXHIBIT P7 TRUE COPY OF GST MOV-01 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER

EXHIBIT P8 TRUE COPY OF GST MOV-02 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER

EXHIBIT P9 TRUE COPY OF GST MOV-04 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER

EXHIBIT P10 TRUE COPY OF GST MOV-06 BERING NO.OR/176/SS III/GST/20-21 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER

EXHIBIT P11 TRUE COPY OF GST MOV-07 BEARING NO.OR/176/SS III/GST/20-21 DATED 22.12.2020 ISSUED BY THE 1ST RESPONDENT TO PETITIONER RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp