ASHOK LEYLAND LIMITED Vs. ASSISTANT STATE TAX OFFICER, SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD
HIGH COURT OF KERALA
ASHOK LEYLAND LIMITED
Assistant State Tax Officer, Squad No. 1, State Gst Department, Palakkad
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A.K.JAYASANKARAN NAMBIAR,J. -
(1.) A consignment of motor vehicle chasis that was being stock transferred at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and the vehicle.
(2.) I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent.
(3.) On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and on a perusal of Ext.P3 detention notice, it is seen that the objection of the respondent is essentially that the transportation of the goods was not accompanied by a valid copy of the stock transfer invoice/delivery chalan that ought to have accompanied the goods as per the provisions of Rule 55 of the Central Goods and Services Tax (CGST) Rules. The learned counsel for the petitioner would submit that the necessary declarations under the CGST Rules were made in the KVATIS system, and further, there is no dispute with regard to the genuineness of the invoice, a copy of which accompanied the transportation of the goods. Under the said circumstances, I am of the view that there need not be a detention of the goods for the purposes of determining the liability of the petitioner to penalty. Accordingly, I direct the respondent to release the goods and the vehicle to the petitioner on his producing a copy of this judgment before the said respondent. The respondent shall, however, forward the files to the adjudicating authority for a decision, on merits, on the penalty, if any, to be imposed on the petitioner. The adjudication shall be completed within two weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. The writ petition is disposed as above.;
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