2018(09)LCX0011

IN THE HIGH COURT OF KERALA AT ERNAKULAM

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

M/S PANEL SOURCE LLP

Versus

ASSISTANT STATE TAX OFFICER

WP(C).No. 30729 of 2018, dated 19.09.2018

Cases Quoted -

..

Advocated By -

PETITIONER'S: SRI.S.ANIL KUMAR (TRIVANDRUM) RAJAGOPAL M

JUDGMENT

The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed this writ petition seeking the following reliefs :

 i) declare Rule 140 of the CGST/SCST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion for the release of the goods detained under section 129(3) of the Act  as violative of Article 301 of the Constitution ;

 ii) issue a writ of certiorari or any other appropriate writ, order or direction as this Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext.P7 order and Ext.P7(a) notice and after scrutinizing the same to strike down and quash them ;

 iii) issue a writ of mandamus or other appropriate writ, orders or directions idrecting the respondent to refrain from proceedings further under section 129 of the Act based on Ext.P7 and Ext.P7(a) ;

 iv) issue a writ of mandamus or other appropriate writ, orders or directions, directing the respondent to release the goods to the petitioner without collecting any security under S.129(1)(c) ;

v) issue such other writ, order or direction which this Court  deems fit and necessary in the interest of justice.

Nevertheless, the issue raised in this writ petition stands squarely covered by judgment dated 9th August 2018 in WPC No.26986 of 2018. Applying the same ratio, I dismiss the writ petition.

Sd/-
DAMA SESHADRI NAIDU
JUDGE

APPENDIX

PETITIONER'S/S EXHIBITS:

EXHIBIT P1        COPY OF INVOICE DATED 06/09/2018.  EXHIBIT P2 COPY OF THE E-WAY BILL NO.271039236780 DATD 06/09/2018.

EXHIBIT P3        COPY OF STATEMENT DATED 09/09/2018 OF THE DRIVER IN MOV-01.

EXHIBIT P4        COPY OF THE ORDER DATED 09/09/2018 IN GST  MOV-02 ISSUED BY THE 1ST RESPONDENT FOR  PHYSICAL VERIFICATION.

EXHIBIT P5        COPY OF LETTER DATED 10/09/2018 FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P6        COPY OF FULLY FILED UP E-WAY BILL (PART A AND B) NO.271039236780 DATED 06/09/2018/10-09-18.

EXHIBIT P7        COPY OF DETENTION ORDER DATED 12/09/2018ISSUED BY HE 1ST RESPONDNT.

EXHIBIT P7 A     COPY OF NOTICE DATED 12/09/2018 ISSUED BY THE RESPONDENT U/S.129(3) OF THE CGST/SCSTACT.

EXHIBIT P8        COPY OF REPLY DATED 12/09/2018 FILED BEFORE THE 1ST RESPONDENT.