V.V. MOHAMMED RAFI Versus STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, COMMERCIAL TAX OFFICER STATE GOODS SERVICE TAX KOOTHUPARAMBA, KANNUR, THE ASST. STATE TAX OFFICER SQUARD NO. IV, STATE GOODS SERVICE TAX DEPARTMENT, KASARGODU AND THE INSPECTING ASST. COMMISIONER (INT) STATE GOOD SERVICE TAX DEPARTMENT, KASARAGODU
GST
2018 (11) TMI 1261 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-10-2018
WP (C). No. 34278 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : ADVS. SRI. C. A. SADASIVAN SMT. P. S. SETHULEKSHMY SRI. C. A. SADASIVAN SRI. C. V. SASI SRI. JOY P. JOSE SRI. K. JAYAMOHANAN PILLAI AND SRI. K. N. KRISHNAN NAMBOOTHIRI
\nFor The Respond<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n writ, order or direction quashing Ext. P5 penalty notice which has violated provision Sec. 129(1)(b) of the SGST Act 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" V.V. MOHAMMED RAFI Versus STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, COMMERCIAL TAX OFFICER STATE GOODS SERVICE TAX KOOTHUPARAMBA, KANNUR, THE ASST. STATE TAX OFFICER SQUARD NO. IV, STATE GOODS SERVICE TAX DEPARTMENT, KASARGODU AND THE INSPECTING ASST. COMMISIONER (INT) STATE GOOD SERVICE TAX DEPARTMENT, KASARAGODUGST2018 (11) TMI 1261 – KERALA … Continue reading “V.V. MOHAMMED RAFI Versus STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, COMMERCIAL TAX OFFICER STATE GOODS SERVICE TAX KOOTHUPARAMBA, KANNUR, THE ASST. STATE TAX OFFICER SQUARD NO. IV, STATE GO”<\/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-15173","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15173","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=15173"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15173\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (iii) Issue a writ of mandamus or any other appropriate writ direction or order in the nature of writ directing the 3rd respondent to release the detained goods and vehicle, without collecting any tax or penalty since the notices issued are in violation of the provisions of the relevant Acts to the petitioner. ”
\n3. 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.
\n4. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicle on <\/p>\n
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