M/S.Tci Hi Ways Pvt. Ltd vs The Assistant State Tax Officer
2021 Latest Caselaw 2920 Ker

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                 THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN

           WEDNESDAY, THE 27TH DAY OF JANUARY 2021 / 7TH MAGHA, 1942

                           WP(C).No.2025 OF 2021(C)


PETITIONER:

                 M/S.TCI HI WAYS PVT. LTD.
                 BTR BHAVAN, NORTH KALAMASSERY KOCHI 683 104, REPRESENTED BY
                 ITS MANAGER, RAJESH KUMAR.

                 BY ADVS.
                 SRI.HARISANKAR V. MENON
                 SMT.MEERA V.MENON

RESPONDENTS:

       1         THE ASSISTANT STATE TAX OFFICER
                 SURVEILLANCE SQUAD NO. II, STATE GOODS AND SERVICES TAX
                 DEPARTMENT, THIRUVANANTHAPURAM.

       2         THE COMMISSIONER OF STATE TAX,
                 STATE GST DEPARTMENT , TAX TOWERS, KILLIPPALAM, KARAMANA,
                 THIRUVANANTHAPURAM 695 002.


OTHER PRESENT:

                 DR THUSHARA JAMES-GP

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.01.2021,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.2025 OF 2021(C)

                                     2




                              JUDGMENT

The petitioner has approached this Court impugning

Exts.P3 to P3(c) notices issued under Section 129 of the Goods

and Services Tax ("GST Act" for short). The petitioner says that

even though the proceedings impelled through Exts.P3 to P3(c)

are illegal, unlawful and unjustified, the 1 st respondent is

refusing to release the consignment along with the vehicle and

therefore, that they have been constrained to approach this

Court through this writ petition. They, however, concede that

they are willing to offer a bank guarantee for the amounts

covered by Exts.P3 to P3(c) and thus pray that the 1 st respondent

be directed to release the consignment at the earliest, so that

they will not be put to further prejudice on account of the fact

that the consignor is holding them responsible for each day's

delay.

2. In response, the learned Government Pleader,

Smt.Thushara James, submitted that it has been now well settled

through the judgment of this Court in W.P.(C)No.17379/2020,

that if the petitioner wants to invoke the remedy of release of the

consignment on the strength of a bank guarantee, they will have WP(C).No.2025 OF 2021(C)

to approach the 1st respondent itself, so that the said Authority

can take a decision thereon, leading to the completion of the

adjudication, based on the impugned notices. The learned

Government Pleader submitted that, therefore, the petitioner

may be directed to approach the 1st respondent appropriately,

rather than approaching this Court.

3. When I consider the afore submissions and asses the

ratio in the judgment in W.P.(C)No.17379/2020, it is indubitable

that the petitioner has a remedy of approaching the 1 st

respondent itself by offering a bank guarantee, which Authority,

will thereupon, be obligated to consider it for release of the

consignment in question. I am therefore, of the view that such a

benefit must be given to the petitioner also.

In the afore circumstances, I allow this writ petition to the

limited extent of leaving liberty to the petitioner to approach the

1st respondent with a bank guarantee for the amounts covered by

Exts.P3 to P3(c); and if this is done within a period of three days

from the date of receipt of a copy of this judgment, the 1 st

respondent will consider the release of the consignment and

vehicle covered by Exts.P3 to P3(c), without any avoidable delay WP(C).No.2025 OF 2021(C)

and will, thereupon, complete the adjudication under the

provisions of the GST Act after affording necessary opportunity

of being heard to the petitioner, as expeditiously as is possible

but not later than one month from the date on which the bank

guarantee is furnished by the petitioner in terms of this

judgment.

This writ petition is thus disposed of.

SD/-

                                          DEVAN RAMACHANDRAN

rp                                                  JUDGE
 WP(C).No.2025 OF 2021(C)





                                  APPENDIX

PETITIONER'S/S EXHIBITS:

EXHIBIT P1                 COPY OF INVOICE ISSUED BY M/S. THE SUPREME

INDUSTRIOUS LIMITED TO M/S. BC BUILD WARES (INDIA), PVT.LIMITED, DATED 07.01.2021.

EXHIBIT P1 (A) COPY OF INVOICE ISSUED BY M/S. THE SUPREME INDUSTRIOUS LIMITED TO M/S. BC BUILD WARES (INDIA), PVT.LIMITED, DATED 07.01.2021.

EXHIBIT P1 (B) COPY OF INVOICE ISSUED BY M/S. THE SUPREME INDUSTRIOUS LIMITED TO M/S. BC BUILD WARES (INDIA), PVT.LIMITED, DATED 07.01.2021.

EXHIBIT P1 (C) COPY OF INVOICE ISSUED BY M/S. THE SUPREME INDUSTRIOUS LIMITED TO M/S. BC BUILD WARES (INDIA), PVT.LIMITED, DATED 07.01.2021.

EXHIBIT P1 (D) COPY OF INVOICE ISSUED BY M/S. THE SUPREME INDUSTRIOUS LIMITED TO M/S. BC BUILD WARES (INDIA), PVT.LIMITED, DATED 07.01.2021.

EXHIBIT P2 COPY OF E-WAY BILL IS GENERATED BY M/S. THE SUPREME INDUSTRIES LIMITED DATED 07.01.2021.

EXHIBIT P2 (A) COPY OF E-WAY BILL IS GENERATED BY M/S. THE SUPREME INDUSTRIES LIMITED DATED 07.01.2021.

EXHIBIT P2 (B) COPY OF E-WAY BILL IS GENERATED BY M/S. THE SUPREME INDUSTRIES LIMITED DATED 07.01.2021.

EXHIBIT P2 (C) COPY OF E-WAY BILL IS GENERATED BY M/S. THE SUPREME INDUSTRIES LIMITED DATED 07.01.2021.

EXHIBIT P2 (D) COPY OF E-WAY BILL IS GENERATED BY M/S. THE SUPREME INDUSTRIES LIMITED DATED 07.01.2021.

EXHIBIT P3 COPY OF FORM GST MOV -02 IS ISSUED BY THE 1ST RESPONDENT DATED 19.01.2021.

EXHIBIT P3 (A) COPY OF FORM GST MOV -04 IS ISSUED BY THE 1ST RESPONDENT DATED 19.01.2021.

EXHIBIT P3 (B) COPY OF ORDER DETENTION UNDER SECTION 129 (1) IN FORM GST MOV O6 IS ISSUED BY THE 1ST RESPONDENT DATED 19.01.2021.

WP(C).No.2025 OF 2021(C)

EXHIBIT P3 (C) COPY OF NOTICE OF DETENTION UNDER SECTION 129 (3) IN FORM GST MOV O7 IS ISSUED BY THE 1ST RESPONDENT DATED 19.01.2021.