2019 Taxo.online 309

WP (C) No. 13681 of 2019

M/S.OSL LOGISTICS PRIVATE LIMITED

ASSISTANT STATE TAX OFFICER AND ORS.

2019

GST

Central Goods and Services Tax Act 2017

68 and 129

CGST Rules 2017

140 and 138

RAJA VIJAYARAGHAVAN V

In favour of assessee

High Court

Kerala

REPRESENTED BY: –

PETITIONER: – SRI.C.K.SREEJITH

RESPONDENT: – SRI.MANURAJ

Order: –

The petitioner is a logistics company, which is engaged in the transportation of Maruti cars. The vehicle was intercepted and on inspection, it was found that the validity of the e-way bills had expired. The vehicle and the goods were detained and this has necessitated in the filing of this writ petition.

2. In the writ petition, the petitioner has sought for the following reliefs:

1. 1. issue writ of certiorari quashing P2, P3 & P4.
   2. issue writ of mandamus or such other writ or direction directing the 1^st respondent to release the goods by accepting the penalty of 500/- as directed in the Ext.P5.
   3. issue any other relief that this Hon’ble High Court may deem fit to grant in the facts and circumstances of the case.

      3. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader.

4. A Division Bench of this Court in Renji Lal Damodaran State Tax Officer (Judgment dated 6.8.2018 in W.A. No 1640 of 2018) had occasion to deal 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.

This petition will stand disposed of.