LEVEL 10 RETAIL VENTURE Vs. STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPA
LAWS(KER)-2017-11-285
HIGH COURT OF KERALA
Decided on November 24,2017

Level 10 Retail Venture Appellant
VERSUS
State Tax Officer State Goods And Service Tax Depa Respondents

JUDGEMENT

A.K.Jayasankaran Nambiar, J. - (1.) A consignment of ready made textile goods that was being transported at the instance of the petitioner was detained by the respondents. Ext.P6 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and 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, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. The learned counsel for the petitioner would submit that although the delivery chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and therefore, it is apparent that there is no intention to evade payment of tax. Taking note of the said submission of the said submission of counsel for the petitioner, but finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, I dispose the writ petition by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P6 notice. (ii) The 1 st respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment, untrammelled by the observations in this judgment. (iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the 1st;


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