2018 Taxo.online 447
WP(C).No. 35903 of 2018 dated 02.11.2018
MONDELEZ INDIA FOODS PRIVATE LIMITED
THE ASST.STATE TAX OFFICER
2018
GST
Central Goods & Services Tax Act, 2017
129
CGST Rules 2017
140
Dama Seshadri Naidu, Justice
Partly in favour of assessee
High Court
Kerala
Represented by: –
Petitioner: – Smt.S.K.Devi & Sri.Santhosh P.Abraham
Respondent: – Smt. M.M. Jasmine
Order: –
The petitioner, a private limited company, sent goods to its six distributors in Palakkad District, as seen from Exts.P1 to P1(e) invoices and Exts.P2 to P2(e) e-way bills. The vehicle and the goods were detained because, by then, the e-way bills expired. Aggrieved, the petitioner filed this writ petition.
- In the writ petition, the petitioner sought the following reliefs:
“(i) To issue a writ of mandamus or any other appropriate writ order or direction to the respondent to release the goods detained under Ext.P4 order.
(ii) to grant such other relief as this Hon’ble Court may deem fit and proper to grant in the circumstances of the case.”
- The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer[1] has dealt with an identical issue.
- Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner’s goods and vehicle on its “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 the writ petition.
[1] Judgment dated 6.8.18 in W.A.No.1640/2018
