Vts Steels vs The Assistant State Tax Officer
2022 Latest Caselaw 10700 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                     THE HONOURABLE MR. JUSTICE GOPINATH P.
         FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944
                             WP(C) NO. 33537 OF 2022
PETITIONER:

     1        VTS STEELS,
              74/A, MAIN ROAD, MITHRAPURAM, ADOOR,
              PATHANAMTHITTA, PIN - 691523
              REPRESENTED BY ITS MANAGING PARTNER
              SRI. VARGHESE M. GEORGE,
              BY ADVS.
              AJI V.DEV
              ALAN PRIYADARSHI DEV
              P.G.SATHISH KUMAR

RESPONDENTS:

     1        THE ASSISTANT STATE TAX OFFICER
              SURVEILLANCE SQUAD NO.II, STATE GST
              DEPARTMENT, THIRUVANANTHAPURAM -, PIN - 695033
     2        THE STATE TAX OFFICER,
              SURVEILLANCE SQUAD NO.II, STATE GST
              DEPARTMENT, THIRUVANANTHAPURAM -, PIN - 695033
     3        THE COMMISSIONER OF STATE TAX,
              STATE G.S.T. DEPARTMENT, TAX TOWER,
              KILLIPPALAM, KARAMANA -P.O,
              THIRUVANANTHAPURAM-, PIN - 695002
              ADV. JASMIN M M, GOVERNMENT PLEADER

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.33537 of 2022
                                         2




                                  JUDGMENT

Dated this the 21st day of October, 2022

The petitioner faced with proceedings under

Section 129 of the CGST/SGST Act, 2017. The

grievance of the petitioner is that despite the

willingness of the petitioner to comply with the

provisions of Section 129 (1)(c), the 1 st respondent is

refusing to accept the bank guarantee and release the

goods, pending adjudication of the notice.

2. Having heard the learned counsel for the

petitioner and the learned Government Pleader, I am

of the opinion that if the petitioner complies with the

provision of Section 129 (1)(c), there is no reason for

the 1st respondent to refuse the release of the goods

and the conveyance, pending finalisation of the

proceedings issued under Section 129.

Hence, this writ petition is disposed of directing

the 1st respondent to release the goods and WPC No.33537 of 2022

conveyance in question on the petitioner complying

with the conditions prescribed in Section 129(1)(c) of

the CGST/SGST Act without any further delay. If the

proceedings under Section 129 result in an adverse

order against the petitioner, the bank guarantee

furnished by the petitioner will not be invoked for a

period of thirty days from the date of the order to

enable the petitioner to apply for appropriate relief

before the appellate authority.

Sd/-

GOPINATH P.

JUDGE SKP/21-10 WPC No.33537 of 2022

APPENDIX OF WP(C) 33537/2022

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE INVOICE NO.217 DATED:

18.10.2022 EXHIBIT P1(A) TRUE COPY OF THE INVOICE NO.218 DATED:

18.10.2022 EXHIBIT P1(B) TRUE COPY OF THE INVOICE NO.219 DATED:

18.10.2022 EXHIBIT P2 TRUE COPY OF THE E-WAY BILL NO. 521423353712 DATED: 18.10.2022 (SUPPORTING EXT.P.1[A]) EXHIBIT P2(A) TRUE COPY OF THE E -WAY BILL NO. 511423360470 DATED: 18.10.2022 (SUPPORTING EXT.P.1[B]) EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-02 SO ISSUED DATED: 19.10.2022 EXHIBIT P3(A) TRUE COPY OF THE FORM GST MOV-04 SO ISSUED DATED: 19.10.2022 EXHIBIT P4 TRUE COPY OF THE REVISED FORM GST MOV-02 (ORDER OF PHYSICAL VERIFICATION ETC) SO ISSUED DATED: 19.10.2022 EXHIBIT P4(A) TRUE COPY OF THE REVISED FORM GST MOV-04 (PHYSICAL VERIFICATION REPORT] SO ISSUED DATED: 19.10.2022 EXHIBIT P4(B) TRUE COPY OF THE REVISED FORM GST MOV-06 (ORDER OF DETENTION) SO ISSUED DATED: 19.10.2022 EXHIBIT P4(C) TRUE COPY OF THE REVISED FORM GST MOV-07 (NOTICE U/S.129(3)/ CALCULATION OF TAX/PENALTY) SO ISSUED DATED: 19.10.2022 RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE