2018(12)LCX0013

IN THE HIGH COURT OF KERALA AT ERNAKULAM

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

RAI PREXIM INDIA PRIVATE LIMITED

Versus

State Of Kerala & Ors.

WP(C).No.39022 of 2018, dated 04.12.2018

Cases Quoted -

..

Advocated By -

PETITIONER'S:DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SMT.RANI MUMTHAS SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENT'S: SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK SMT.C.G.PREETHA, CGC.

J U D G M E N T

The petitioner's goods have been detained on account of discrepancy in e-Way bill. The first e-Way bill generated by the petitioner is produced as Ext.P4. Therein, the place of delivery was mentioned as 'Payhanamthitta, Kerala - 686547'. The value of the goods is shown as Rs.3882200/-. Noting that the mention of place of delivery as 'Payhanamthitta' is a mistake, that e-Way bill was cancelled and the petitioner generated another e-Way bill produced as Ext.P5. In Ext.P5, the place of delivery was correctly shown as 'Pathanamthitta'. However, the value of the goods was mentioned as Rs.388220/- instead of Rs.3882200. Taking exception to this e-Way bill, goods have been detained.

2. If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Normally, this Court could not have persuaded to accept the  contention on prima facie value as it is a matter for decision by competent authority and this Court can only order release of the vehicle and goods as against Bank guarantee. But I am persuaded to adopt a different course for the simple reason that if the petitioner had paid the IGST in accordance with the value as shown in the original bill, goods cannot be detained and shall  be released to the petitioner. Therefore, the following orders are issued.

 On verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in Ext.P4, the vehicle and the goods shall be released to the petitioner on executing a simple bond. However, if it is found that the petitioner had not paid the IGST according to thevalue shown in Ext.P4, the petitioner's goods and vehicle need be released only on furnishing bank guarantee.

This writ petition is disposed of as above.

Sd/-
A.MUHAMED MUSTAQUE
JUDGE

                                                                        APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1             TRUE COPY OF THE REGISTRATION CERTIFICATE NO.09AAACR0654AIZV DATED 20.1.2018 OF THE PETITIONER.

EXHIBIT P2             TRUE COPY OF THE PURCHASE ORDER DATED 20.9.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER.

EXHIBIT P3             TRUE COPY OF THE SALE INVOICE NO .RPPL /GN/18- 19/71 DATED 17.11.2018 ISSUED BY THE PETITIONER TO THE 4TH RESPONDENT.

EXHIBIT P4             TRUE COPY OF THE E WAY BILL NO.411036767014 DATED 17.11.2018 GENERATED AND CANCELLED BY THE PETITIONER.

EXHIBIT P5             TRUE COPY OF THE E WAY BILL NO.4810 3676 8175 DATED 17.11.2018 GENERATED BY THE PETITIONER.

EXHIBIT P6             TRUE COPY OF THE CONSIGNMENT NOTE NO.46305 DATED 17.11.2018 ISSUD BY HI SPEED LOGISTICS (P) LTD.

EXHIBIT P7             TRUE COPY OF THE FORM GST MOV-01 IN VC NO.VII/102/18-19 DATED 28.11.2018 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P8             TRUE COPY OF THE ORDER FOR PHYSICAL VERIFICATION IN VC NO.102/18-19/VII DATED 28.11.2018 ISSUED
                                  BY THE 3RD RERSPONDENT.

EXHIBIT P9             TRUE COPY OF THE PHYSICAL VERIFICATION REPORT IN VC NO.VII/102/18-19 DATED 28.11.2018 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P10          TRUE COPY OF THE DETENTION ORDER IN VC NO.VII/102/18-19 DATED 28.11.2018 ISSUED BY THE 3RD RESPONDENT
.
EXHIBIT P11         TRUE COPY OF THE NOTICE IN VC NO.VII/102/18-19 DATED 28.11.2018 ISSUED BY TEH 3RD RESPONDENT.

RESPONDENTS' EXHIBITS:                                                                                                                                                                 NIL

True Copy
P.S to Judge
smp