2018(03)LCX0022

IN THE HIGH COURT OF KERALA AT ERNAKULAM

THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR

SHRI DUTT INDIA PRIVATE LIMITED

Versus

ASSISTANT STATE TAX OFFICER

WP(C).No. 9355 of 2018, dated 19.03.2018

Cases Quoted -

..

Advocated By -

PETITIONER'S:SRI.K.S.HARIHARAN NAIR

RESPONDENT'S: SR.GOVERNMENT PLEADER
 SRI.V.K.SHAMSUDEEN SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

APPENDIX

PETITIONER'S EXHIBITS

EXT.P1:- COPY OF THE PROVISIONAL CERTIFICATE OF REGISTRATION UNDER THE GST LAW DATD 23/11/2017.

EXT.P2: COPY OF THE SUPPLY ORDER SPECIFICALLY DIRECTING THE SUPPLY TO KERALA DATED 16/10/2017.

EXT.P3:- COPY OF THE INVOICE ACCOMPANIED WITH THE CONSIGNMENT DATED 16/10/2017.

EXT.P4: COPY OF THE INVOICE DATED 16/10/2017 ISSUED BY THE PETITIONER TO THE CUSTOMER SHOWING IGST AT 5%

EXT.P5:- COPY OF THE NOTICE DATED 18/10/2017 ISSUED BY THE R1.

EXT.P6:- COPY OF THE REPLY DATED 19/10/2017 FILED BY THE PETITIONER

EXT.P7:- COPIES OF THE DEMAND DRAFTS DATED 19/10/2017.

EXT.P8:- COPY OF THE RELEASE ORDER DATED 18/10/2017 ISSUED BY THE R1.

EXT.P9:- COPY OF THE REPRESENTATION DATED 13/11/2017 FILED BY THE PETITIONER BEFORE THE R1.

EXT.10:- COPY OF THE REPRESENTATION DATED 16/01/2018 FILED BY THE PETITIONER BEFORE THE R4.

RESPONDENTS' EXHIBITS NIL

JUDGMENT

Goods owned by the petitioner as referred to in the writ petition have been detained by the first respondent in exercise of the powers under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. It is stated that the petitioner had to pay the tax and penalty demanded in terms of the notice issued in this connection for the purpose of getting the goods released. The grievance of the petitioner concerns the delay on the part of the first respondent in completing the adjudication as provided for under Section 129 of the statutes. The petitioner, therefore, seeks directions in this regard, in this writ petition.

2. Heard the learned counsel for the petitioner as also the learned Government Pleader.

3. Having regard to the facts and circumstances of the case, especially the fact that the petitioner has remitted the tax and penalty demanded in terms of the notice issued under Section 129 of the statutes, I deem it appropriate to dispose of this writ petition directing the first respondent to complete the adjudication within one month from the date of receipt of a copy of this judgment, after affording the petitioner an opportunity of hearing. Ordered accordingly.

Sd/- P.B.
 SURESH KUMAR, JUDGE