2018 Taxo.online 428
WP(C).No. 34250 of 2018 dated 24.10.2018
DAILY EXPRESS
THE ASSISTANT STATE TAX OFFICER
2018
GST
Central Goods and Service Tax Act, 2017
Section 126, 129
Central Goods and Services Tax Rules, 2017
Rule 140
Dama Seshadri Naidu, Justice
In favour of assessee
High Court
Kerala
Represented by: –
Petitioner: – Smt.S.Sujini
Respondent: – Dr. Thushara James
Order: –
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.
- 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 petitioners filed these writ petitions. The petitioners sought, more or less, the following reliefs:
“(i) issue a writ of mandamus, thereby directing the 1st respondent to drop the proceedings against the petitioner pursuant to Exhibit P6 order.
(ii) issue any appropriate writ, order or direction to the 1st respondent thereby declaring that the non-filling up of Part-B, comes under the ambit of Section 126(1) of CGST Act, 2017 and not to be penalised u/s 129/(1).
(iii) call for records leading to Exhibit P6 Order and P7 Notice, and quash the same by a writ of certiorari
(iv) Issue any appropriate writ, order or direction to the 1st respondent to permit the petitioner to release the goods and hand over the same to the consignee
(v) issue any appropriate writ, order or direction to the 1st respondent to consider Exhibit P8 representation and pass orders accordingly”.
- The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 has dealt with an identical issue.
- 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.
