2018 Taxo.online 540

WP(.C).No. 40655 of 2018 dated 13.12.2018

ALLEPPEY PARCEL SERVICE

THE ASSISTANT STATE TAX OFFICER

2018

GST

Central Goods and Service Tax Act, 2017

Section 122, 126 and 129

Dama Seshadri Naidu, Justice

In favour of assessee

High Court

Kerala

Represented by: – 

Petitioner: – Smt.S.Sujini 

Respondent: – Dr. Thushara James 

Order: – 

The petitioner in the writ petition seeks the following reliefs;  

“i) Issue a writ of mandamus, thereby directing the 1st respondent to drop the proceedings against the petitioner.  

ii) Issue any appropriate writ, order or direction to the 1st respondent thereby declaring that the non-filling up of Part-B do not come under the ambit of Section 129(1)(a). 

iii) Issue any appropriate writ, order or direction to the 1st respondent, thereby limiting the penalty imposed upon the petitioner only under Section 126(1) or Section 122(iv) of the CGST Act.  

iv) Issue any appropriate writ, order or direction to the 1st respondent to refund the excess penalty imposed upon the petitioner by way of Bank Guarantee. 

v) Call for records leading to Exhibit P6 notice, and quash the same by a writ of certiorari.” 

Both the counsel agree that the issues stand squarely covered in the petitioner’s favour by a judgment of this Court in W.P.(C) No.13980 of 2018, through a modified order dated 05th September 2018 in RP No. 703 of 2018. I, therefore, dispose of the writ petition applying the ratio of the judgment referred to above.