M/S St. Francis De Sales Press vs. The Assistant State Tax Officer And Others
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
M/S St. Francis De Sales Press
Respondent
The Assistant State Tax Officer And Others
Court
Kerala High Court
State
Kerala
Date
Nov 26, 2020
Order No.
W. P (C). No. 25598 OF 2020 (Y)
TR Citation
2020 (11) TR 3557
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

The petitioner has approached this Court aggrieved by the detention of goods that were being transported at his instance. From a perusal of Ext.P9 notice, in Form GST-MOV-07, it is seen that the defect pointed out is with regard to the transportation in one segment not being covered by a valid e-way bill. Taking note of the said defect noticed by the respondents, I am of the view that the detention cannot be said to be unjustified.

2. Taking note of the request made by the learned counsel for the petitioner for permitting the petitioner to clear the goods against a bank guarantee, I direct that if the petitioner furnishes a bank guarantee for the amount demanded in Ext.P9 notice, then the respondents shall permit a clearance, and thereafter proceed to pass the final adjudication order under Section 129(3) of the GST Act. The learned Government Pleader shall communicate a gist of this judgment to the respondents so as to enable the petitioner to effect an expeditious clearance of the goods on the conditions mentioned above.

The writ petition is disposed as above.

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