Daily Express, Aleppey Parcel Service vs. The Assistant State Tax Officer, Commissioner Of Kerala State Goods And Service Tax Department, State Of Kerala
(Kerala High Court, Kerala)
As the issue involved in all these writ petitions is similar, they are taken up for consideration together and disposed of by this common judgment.
2. The petitioners are the transporters. When they had been carrying goods, the respondent State Tax Officer intercepted them and detained the vehicle. It is because the e-way bills the petitioners carried with the consignment did not contain the vehicle details. Though the vehicle and the goods detained, the petitioners filed these writ petitions. The petitioners sought, more or less, the following reliefs:
“(i) issue a writ of mandamus, thereby directing the 1st respondent to drop the proceedings against the petitioner pursuant to Exhibit P6 order.
(ii) issue any appropriate writ, order or direction to the 1st respondent thereby declaring that the non-filling up of Part-B, comes under the ambit of Section 126(1) of CGST Act, 2017 and not to be penalised u/s 129/(1).
(iii) call for records leading to Exhibit P6 Order and P7 Notice, and quash the same by a writ of certiorari
(iv) Issue any appropriate writ, order or direction to the 1st respondent to permit the petitioner to release the goods and hand over the same to the consignee
(v) issue any appropriate writ, order or direction to the 1st respondent to consider Exhibit P8 representation and pass orders accordingly”.
3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer (Judgment dated 06.08.2018 in W.A. No.1640 of 2018) has dealt with an identical issue.
4. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner’s goods and vehicles on their “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules”.
With the above direction I dispose of these writ petitions.
| APPENDIX OF WP(C) 34250/2018 | |
| PETITIONER’S/S EXHIBITS: | |
| EXHIBIT P1 | TRUE COPY OF THE TAX INVOICE DATED 27.9.2018. |
| EXHIBIT P2 | TRUE COPY OF THE E-WAY SLIP WITH RESPECT TO THE CONSIGNMENT IN PART A DATED 27.9.2018. |
| EXHIBIT P3 | TRUE COPY OF THE FORM GST MOV-01 NO.SCN/S.S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. |
| EXHIBIT P4 | TRUE COPY OF THE FORM GST MOV-02, NO.SCN/S S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. |
| EXHIBIT P5 | TRUE COPY OF FORM GST MOV-04 NO.SCN/S/S S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. |
| EXHIBIT P6 | TRUE COPY OF THE ORDER UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STTE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 NO.SCN/SS10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT. |
| EXHIBIT P7 | TRUE COPY OF THE NOTICE U/S 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-07 NO.SCN/S10/7/2018 DATED 24.9.2018. |
| EXHIBIT P8 | TRUE COPY OF THE WRITTEN COMMUNICATION DATED 6.10.2018, SENT BY THE PETITIONER ADDRESSED TO THE IST RESPONDENT. |
| EXHIBIT P9 | TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE IST RESPONDENT. |
| APPENDIX OF WP(C) 34217/2018 | |
| PETITIONER’S/S EXHIBITS: | |
| EXHIBIT P1 | TRUE COPY OF THE TAX INVOICEKR/ 18/1160 DATED 28/08/2018. |
| EXHIBIT P2 | TRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 28/08/2018. |
| EXHIBIT P3 | TRUE COPY OF THE FORM GST MOV-01 NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P4 | TRUE COPY OF THE FORM GST MOV-02, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P5 | TRUE COPY OF FORM GST MOV-0, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P6 | TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P7 | TRUE COPY OF THE NOTICE U/S 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-07 SCN/MOB/II/3/18-19 DATED 29/08/2018. |
| EXHIBIT P8 | TRUE COPY OF THE WRITTEN COMMUNICATION DATED 06/10/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT. |
| EXHIBIT P9 | TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT. |
| APPENDIX OF WP(C) 34206/2018 | |
| PETITIONER’S/S EXHIBITS: | |
| EXHIBIT P1 | TRUE COPY OF THE TAX INVOICE-B2B NO.239 DATED 22/09/2018. |
| EXHIBIT P2 | TRUE COPY OF THE E-WAYSLIP WITH RESPECT TO THE CONSIGNMENT IN PART A DATED 22/09/2018. |
| EXHIBIT P3 | TRUE COPY OF THE FORM GST MOV-01 NO.2CN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P4 | TRUE COPY OF THE FORM GST MOV-02, NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P5 | TRUE COPY OF FORM GST MOV-04, NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P6 | TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P7 | TRUE COPY OF THE NOTIE U/S 129(3) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT, 2017 IN FORM GST MOV-07 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018. |
| EXHIBIT P8 | TRUE COPY OF THE WRITTEN COMMUNICATION DATED 06/10/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT. |
| EXHIBIT P9 | TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT. |
| APPENDIX OF WP(C) 34190/2018 | |
| PETITIONER’S/S EXHIBITS: | |
| EXHIBIT P1 | TRUE COPY OF THE TAX INVOICE -AA1432. DATED 18/09/2018. |
| EXHIBIT P2 | TRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 18/09/2018. |
| EXHIBIT P3 | TRUE COPY OF THE FORM GST MOV-01 NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P4 | TRUE COPY OF THE FORM GST MOV-02, NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P5 | TRUE COPY OF FORM GST MOV-04, SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P6 | TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT, 2017 IN FORM GST MOV-06 SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P7 | TRUE COPY OF THE NOTICE U/S.129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 107 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT,2017 IN FORM GST MOV-07 SCN/MOB/II/18/18-19 DATED 19/09/2018. |
| EXHIBIT P8 | TRUE COPY OF THE WRITTEN COMMUNICATION DATED 06/10/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT. |
| EXHIBIT P9 | TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT. |
