2018(11)LCX0014

IN THE HIGH COURT OF KERALA AT ERNAKULAM

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

TAYAB ZAINULABDIN

Versus

ASSISTANT STATE TAX OFFICER

WP(C).No. 36685 of 2018, dated 12/11/2018

Cases Quoted -

..

Advocated By -

SRI.N.MURALEEDHARAN NAIR

JUDGMENT

The petitioner, a registered dealer under the Kerala Goods and Services Tax Act, faced with Exts.P5 and P6 notices under Sections 129(3) and 129(1) of the SGST Act, sought the following reliefs:
“(i) issue a writ of certiorari, or any other appropriate writ, order or quashing Exts.P5  o P7 notices of the respondent;

(ii) issue a writ of mandamus or other appropriate writ, order or direction directing the respondent to release the goods to the petitioner without collecting any security under section 129(1)(c) and Exts.P5 to P7.”

2. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 dealt with an identical issue. Applying the ratio of that judgment, I direct the 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". Thus the writ petition is disposed of.

Sd/-
DAMA SESHADRI NAIDU
JUDGE

                                                          APPENDIX

PETITIONER'S/S EXHIBITS:

EXHIBIT P1                          TRUE COPY OF THE DELIVERY CHALAN NO.2DATED 1.10.2018.

EXHIBIT P2                          TRUE COPY OF THE DELIVERY CHALAN NO.4DATED 6.11.2018.

EXHIBIT P3                          TRUE COPY OF THE E-WAY BILL DATED 6.11.2018.

EXHIBIT P4                          TRUE COPY OF THE TRADING ACCOUNT FORTHE PERIOD 1.10.2018 TO 6.11.2018.

EXHIBIT P5                          TRUE COPY OF THE NOTICE UNDER SECTION 129(3) OF THE CGST ACT DATED 7.11.2018.

EXHIBIT P6                          TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CGST ACT DATED  7.11.2018.

EXHIBIT P7                          TRUE COPY OF THE FORM GST MOV-02 DATED7.11.2018.