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
\nFor the Petitioner : Adv. Smt. S. Sujini
\nJUDGMENT
\n[WP(C) 34250\/2018, WP(C). 34217\/2018 WP(C). 34206\/2018, WP(C).34190\/2018 ]
\nAs the issue involved in all these writ petitions is similar, they are taken up for consideration together and disposed of by this common judgment.
\n2. 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 <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2018 in W.A. No.1640 of 2018) has dealt with an identical issue. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n THE 1ST RESPONDENT. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n RUE COPY OF THE WRITTEN COMMUNICATION DATED 06\/10\/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" DAILY EXPRESS, ALEPPEY PARCEL SERVICE Versus THE ASSISTANT STATE TAX OFFICER, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE OF KERALAGST2018 (11) TMI 141 – KERALA HIGH COURT – TMIKERALA HIGH COURT – HCDated:- 24-10-2018WP(C). No. 34250 of 2018, WP(C). No. 34217 of 2018, WP(C). No. 34206 of 2018 And WP(C). No. 34190 … Continue reading “DAILY EXPRESS, ALEPPEY PARCEL SERVICE Versus THE ASSISTANT STATE TAX OFFICER, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE OF KERALA”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14798","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14798"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14798\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. 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”.
\nWith the above direction I dispose of these writ petitions.
\n
\nAPPENDIX OF WP(C) 34250\/2018
\nPETITIONER'S\/S EXHIBITS:
\nEXHIBIT P1
\nTRUE COPY OF THE TAX INVOICE DATED 27.9.2018.
\nEXHIBIT P2
\nTRUE COPY OF THE E-WAY SLIP WITH RESPECT TO THE CONSIGNMENT IN PART A DATED 27.9.2018.
\nEXHIBIT P3
\nTRUE COPY OF THE FORM GST MOV-01 NO.SCN\/S.S10\/7\/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT.
\nEXHIBIT P4
\nTRUE COPY OF THE FORM GST MOV-02, NO.SCN\/S S10\/7\/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT.
\nEXHIBIT P5
\nTRUE COPY OF FORM GST MOV-04 NO.SCN\/S\/S S10\/7\/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT.
\nEXHIBIT P6\n<\/p>\n
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\nEXHIBIT P4
\nTRUE COPY OF THE FORM GST MOV-02, NO.SCN\/MOB\/II\/3\/18-19 DATED 29\/08\/2018 ISSUED BY THE 1ST RESPONDENT.
\nEXHIBIT P5
\nTRUE COPY OF FORM GST MOV-0, NO.SCN\/MOB\/II\/3\/18-19 DATED 29\/08\/2018 ISSUED BY THE 1ST RESPONDENT.
\nEXHIBIT P6
\nTRUE 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.
\nEXHIBIT P7
\nTRUE 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.
\nEXHIBIT P8
\nTRUE COPY OF THE WRITTEN COMMUNICATION DATED 06\/10\/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT.
\nEXHIBIT P9
\nTRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT.
\n
\nAPPENDIX OF WP(C) 34206\/2018
\nPETITIONER'S\/S EXHIBITS:
\nE<\/p>\n
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\nEXHIBIT P9
\nTRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT.
\n
\nAPPENDIX OF WP(C) 34190\/2018
\nPETITIONER'S\/S EXHIBITS:
\nEXHIBIT P1
\nTRUE COPY OF THE TAX INVOICE -AA1432. DATED 18\/09\/2018.
\nEXHIBIT P2
\nTRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 18\/09\/2018.
\nEXHIBIT P3
\nTRUE COPY OF THE FORM GST MOV-01 NO.SCN\/MOB\/II\/18\/18-19 DATED 19\/09\/2018 ISSUED BY THE 1ST RESPONDENT.
\nEXHIBIT P4
\nTRUE COPY OF THE FORM GST MOV-02, NO.SCN\/MOB\/II\/18\/18-19 DATED 19\/09\/2018 ISSUED BY THE 1ST RESPONDENT.
\nEXHIBIT P5
\nTRUE COPY OF FORM GST MOV-04, SCN\/MOB\/II\/18\/18-19 DATED 19\/09\/2018 ISSUED BY THE 1ST RESPONDENT.
\nEXHIBIT P6
\nTRUE 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<\/p>\n
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