2018 Taxo.online 504

WP(C).No. 39043 of 2018 dated 30.11.2018





Central Goods & Services Tax Act, 2017

CGST Rules, 2017


Dama Seshadri Naidu, Justice

In favour of assessee

High Court


Represented by: –

Petitioner: – Dr.K.P.Pradeep & Sri.Nirmal V Nair

Respondent: – Smt.M.M.Jasmine, Sri Sreelal N Warrier & Sri P.R.Sreejith

Order: –

The petitioner, a proprietory firm, purchased LED TVs from Mysore, as seen from Ext.P2 invoice. Ext.P3 E-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition.

  1. In the writ petition, the petitioner sought the following reliefs:

“(i) Issue writ of certiorari or any other appropriate writ or writs or an order or a direction to quash Ext.P7 detention order and Ext.P8 notice and to issue necessary directions to the 3rd respondent to release the goods detained under Exts.P7 and P8, forthwith to the petitioner

(ii) Issue writ of mandamus or any other appropriate writ or writs or an order or a direction to the 3rd respondent to allow the petitioner to transport the goods covered by Exts.P2 and P9 invoice and Ext.P3 E-way Bill subject to appropriate conditions fixed by this Court in the facts and circumstances of the case;

(iii) Issue such other and further reliefs as this Court may deem fit and proper in the interest of justice; and

(iv) to grant cost of this proceedings”.

  1. The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer[1] dealt with an identical issue.
  2. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner’s goods and vehicle on his “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 6.8.2018 in W.A.No.1640 of 2018

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