2017 Taxo.online 43
W.P.(C). No. 33734 of 2017 dated 26.10.2017
MARIYAM STEELS
STATE TAX OFFICER
2017
GST
Central Goods & Services Tax Act, 2017
129
A. K. Jayasankaran Nambiar, Justice
Matter remanded back
High Court
Kerala
Bank Guarantee for release of goods – Consignment of scrap detained through notice – Not accompanied with proper documents – Petitioner aggrieved by insistence of the respondent to pay the security deposit demanded in the detention notice for release of the goods and vehicle – Respondent’s objection with regard to transportation is that goods not accompanied with valid documents as contemplated under SGST Act & Rules – Held: – The Court directed the respondent, to release goods and vehicle subject to petitioner furnishing a bank guarantee for the amount demanded in the notice – Forward the files to the adjudicating authority who shall adjudicate the matter and pass orders after hearing the petitioner.
Represented by: –
Petitioner: – Adv. Sri. K. S. Hariharan Nair
Respondent: – Sri. V. K. Shamsudheen
Order: –
A consignment of M.S scrap, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent 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 as also the submissions made across the bar, I dispose the writ petition with the following directions:
(i) On a perusal of Ext.P3 notice, it is seen that the objection of the respondent is essentially with regard to the documents that were seen accompanying the consignment . It is the case of the respondent that the proper documents as envisaged under the SGST Act and Rules, did not accompany the transportation of the goods. The learned counsel for the petitioner faced with a situation where detention is inevitable till such time as the adjudication is completed undertakes to furnish a bank guarantee for the amount demanded in Ext.P3 notice. Taking note of the said submission of counsel for the petitioner, I direct the respondent to release the goods and the vehicle covered by the detention notice, to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P3 notice, before the respondent.
(ii) The respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two weeks from the date of receipt of a copy of this judgment.
(iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the respondent.
