DAILY EXPRESS, ALEPPEY PARCEL SERVICE Versus THE ASSISTANT STATE TAX OFFICER, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE OF KERALA
GST
2018 (11) TMI 141 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 24-10-2018
WP(C). No. 34250 of 2018, WP(C). No. 34217 of 2018, WP(C). No. 34206 of 2018 And WP(C). No. 34190 of 2018
GST
Mr. Justice Dama Seshadri Naidu
For the Petitioner : Adv. Smt. S. Sujini
JUDGMENT
[WP(C) 34250/2018, WP(C). 34217/2018 WP(C). 34206/2018, WP(C).34190/2018 ]
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
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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
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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:
E
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RUE 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 19/0
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