2017 Taxo.online 57
WP(C).No. 37991 of 2017 (Y) dated 24.11.2017
M/s LEVEL 10 RETAIL VENTURE
STATE OF KERALA & 2 Ors.
2017
GST
Central Goods & Services Tax Act, 2017
Section 129
A. K. Jayasankaran Nambiar, Justice
In favour of assessee
High Court
Kerala
Bank Guarantee – Release of goods – Consignment of readymade textile goods detained through a detention notice – Petitioner aggrieved by the insistence of the respondent to pay the security deposit demanded in the detention notice for release of the goods and vehicle – Respondents’ objection is with regard to the transportation of goods not accompanied with valid document as contemplated under CGST and SGST Act – Petitioner produced Delivery note in Form 15 of the Kerala Value Added Tax Act to establish that there is no intention to evade payment of tax – Held: – The Court directed the respondent to release the goods and the vehicle, subject to the petitioner furnishing a bank guarantee for the amount demanded in the order.
Represented by: –
Petitioner: – Sri K. J. Abraham & Sri Nikhil John
Respondent: – Sri Shamsudheen V. K. & Sreelal N. Warrier
Order: –
A consignment of ready made textile goods that was being transported at the instance of the petitioner was detained by the respondents. Ext.P6 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
- I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent.
- On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions:
(i) On a perusal of Ext.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. The learned counsel for the petitioner would submit that although the delivery chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and therefore, it is apparent that there is no intention to evade payment of tax. Taking note of the said submission of the said submission of counsel for the petitioner, but finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, I dispose the writ petition by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P6 notice.
(ii) The 1 st respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment, untrammelled by the observations in this W.P.(C).No.37991 Of 2017 (Y) 3 judgment. .
(iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the 1st respondent.
APPENDIX
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PETITIONERS EXHIBITS
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EXT.P1 REGISTRATION CERTIFICATE ISSUED UNDER COMMERCIAL TAX DEPARTMENT IN FORM NO,. IA DATED 26.04.2017
EXT.P2 TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER THE GST ACT, IN FORM NO. GST-REG-06 DATED 21.09.2017
EXT.P3 TRUE COPY OF THE FORM NO. 15 DELIVERY NOTE NO. 320715/DN/7789/2017 DATED 21.11.2017
EXT.P4 TRUE COPY OF THE FORM NO. 15 DELIVERY NOTE NO. 320715/DN/7792/2017 DATED 21.11.2017
EXT.P5 TRUE COPY OF THE DECLARATION DATED 21.11.2017
EXT.P6 TRUE COPY OF THE NOTICE U/S. 129(3) OF THE CGST/SGST ACT NO. OR- 30/GST/2017-18 DATED 21.11.2017
RESPONDENTS EXHIBITS NIL
