Shukoor vs Assistant Commissioner
2021 Latest Caselaw 21644 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    TUESDAY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943
                       WP(C) NO. 23271 OF 2021
PETITIONER :

          SHUKOOR,
          AGED 34 YEARS,
          PROPRIETOR, S.K.TRADERS, 15/146,
          NEAR WATER TANK, RS ROAD, KANJIKODE,
          PALAKKAD-678 621.

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



RESPONDENT :

          ASSISTANT COMMISSIONER,
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          SQUAD NO.V, NILAMBUR-676 542,
          MALAPPURAM DISTRICT.

          BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 23271 OF 2021
                                    2


                   BECHU KURIAN THOMAS, J.
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
                   W.P.(C) No.23271 of 2021
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
            Dated this the 2nd day of November, 2021

                              JUDGMENT

The learned counsel for the petitioner as well as the

learned Senior Government Pleader submits that pursuant to the

order dated 27.10.2021, the petitioner appeared before the officer

and after passing the orders thereon, the goods have already been

released.

Reserving the liberty of the petitioner to pursue the

appropriate remedy, if any available in law, this writ petition is closed

recording the aforesaid submission.

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM WP(C) NO. 23271 OF 2021

APPENDIX OF WP(C) 23271/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN FORM GST REG 06 ISSUED BY THE SUPERINTENDENT BELGAM D (ST) TO THE PETITIONER.

Exhibit P2 TRUE COPY OF THE LATEST MONTHLY RETURN IN FORM GSTR 3B FOR SEPTEMBER 2021 FILED BY THE PETITIONER.

Exhibit P3 TRUE COPY OF THE INVOICE NO.373 DATED 20.10.2021 ISSUED BY THE PETITIONER.

Exhibit P3 A TRUE COPY OF THE E-WAY BILL NO.511305758818/20-10-2021 ISSUED AGAINST EXT.P3.

Exhibit P4 TRUE COPY OF INVOICE NO.381 DATED 21.10.2021 ISSUED BY THE PETITIONER.

Exhibit P4 A TRUE COPY OF THE E-WAY BILL NO.521306199725/21-10-2021 ISSUED AGAINST EXT.P4.

Exhibit P5 TRUE COPY OF INVOICE NO.382 DATED 21.10.2021 ISSUED BY THE PETITIONER.

Exhibit P5 A TRUE COPY OF THE E-WAY BILL NO.551306205670/21-10-2021 ISSUED AGAINST EXT.P5.

Exhibit P6 TRUE COPY OF THE NOTICE IN MOV 1 AGAINST EXT.P3 ISSUED BY THE RESPONDENT.

Exhibit P7 TRUE COPY OF THE NOTICE IN MOV 1 AGAINST EXT.P4 ISSUED BY THE RESPONDENT.

Exhibit P8 TRUE COPY OF THE NOTICE IN MOV 1 AGAINST EXT.P5 ISSUED BY THE RESPONDENT.

Exhibit P9 TRUE COPY OF THE CONFISCATION NOTICE ISSUED UNDER SECTION 130 OF THE GST ACT TO THE PETITIONER AGAINST EXT.P6. WP(C) NO. 23271 OF 2021

Exhibit P10 TRUE COPY OF THE CONFISCATION NOTICE ISSUED UNDER SECTION 130 OF GST ACT TO THE PETITIONER AGAINST EXT.P7.

Exhibit P11 TRUE COPY OF THE CONFISCATION NOTICE ISSUED UNDER SECTION 130 OF THE GST ACT TO THE PETITIONER AGAINST EXT.P8.

Exhibit P12 TRUE COPY OF THE REGISTRATION CERTIFICATE IN FOR,M GST REG 06 DATED 09.10.2019 ISSUED TO M/S. NEW MYSORE STEELS, SUPERINTENDENT.

Exhibit P13 TRUE COPY OF THE CIRCULAR NO.41/15/2018-

GST DATED 13.04.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES.

Exhibit P14 TRUE COPY OF THE CIRCULAR NO.64/38/2018-

GST DATED 14.09.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES.

Exhibit P15 TRUE COPY OF THE JUDGMENT DATED 11.10.2019 IN F.S. ENTERPRISE V.S STATE OF GUJARAT REPORTED IN (2019) (11) TMI 711.