2018 Taxo.online 479

WP(C).No. 37609 of 2018 dated 19.11.2018

SREE GANESH GEARS PVT.LTD.

ASSISTANT STATE TAX OFFICER

2018

GST

Central Goods & Services Tax Act, 2017

129

Dama Seshadri Naidu, Justice

In favour of revenue

High Court

Kerala

Represented by: –

Petitioner: – Sri.C.K.Sreejith

Respondent: – Smt. M.M.Jasmine

Order: –

The petitioner, a consignor, had its goods detained. With the proceedings under Section 129 of GST Act pending before the State Tax Officer (STO), the petitioner has filed this writ petition, seeking the following reliefs:

1. i) Issue writ of mandamus or such other writ or direction directing the 2^nd respondent to adjudicate the proceedings at the earliest enabling the petitioner to get release of the vehicle and goods without producing bank guarantee.
2. ii) Issue any other relief that this Hon’ble High court may deem fit to grant in the facts and circumstances of the case.
3. In response to submissions made by the petitioner’s counsel, the Government Pleader informs the Court that as seen from the Ext.P4 notice, the STO has fixed 23-11-2018 as the date for the petitioner to appear. According to her, the STO will dispose of the matter on that date.
4. Indeed, as seen from Section 129(6) of the GST, the detention proceedings are time bound. I have no reason to doubt that the STO will drag the proceedings contrary to the statutory mandate.

Under these circumstances I close the writ petition leaving it open for the petitioner to appear before the STO in terms of the Ext.P4 and invite an order accordingly.