2018(01)LCX0052

IN THE HIGH COURT OF KERALA AT ERNAKULAM

THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR

M/S. KITEX LTD.

Versus

ASSISTANT SALES TAX OFFICER

WP(C).No. 2334 of 2018, DATED 23.01.2018

Cases Quoted -

..

Advocated By -

PETITIONER'S: SRI.BOBBY JOHN,

RESPONDENT'S:SRI.N.NAGARESH, GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN

  APPENDIX

PETITIONER'S EXHIBITS

EXHIBIT P1                                TRUE COPY OF THE SAID WORK ORDER DATED 01-12-2017 ISSUED BY THE PETITIONER TO M/S KARIMAN BAG WORKS.

EXHIBIT P2                               TRUE COPY OF THE PACKING LIST ISSUED BY THE PETITIONER FOR THE SAID CONSIGNMENT.

EXHIBIT P3                               TRUE COPY OF THE GATE PASS ISSUED BY THE PETITIONER FOR THE SAID CONSIGNMENT.

EXHIBIT P4                               TRUE COPY OF THE NOTICE DATED 18-01-2018, ISSUED BY THE FIRST RESPONDENT, UNDER SECTION 129(3) OF THE CGST
                                                 ACT/SGST ACT DETAINING THE GOOD TRANSPORTED IN VEHICLE NO.KL 07 AC 5296.

EXHIBIT P5                              TRUE COPY OF THE ORDER DATED 18-01-2018, ISSUED BY THE FIRST RESPONDENT, UNDER SECTION 129(1) OF THE CGST
                                                ACT/SGST ACT DETAINING THE GOODS TRANSPORTED IN VEHICLE NO.KL 07 AC 5296.

RESPONDENT'S EXHIBITS:NIL
 

P.B.SURESH KUMAR, J.
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W.P.(C).No.2334 of 2018
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Dated this the 23rd day of January, 2018

J U D G M E N T

Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

2. It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. In the light of the decision of the Division Bench in W.A.No.1802 of 2017, the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith.

Sd/-
P.B.SURESH KUMAR
JUDGE