IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, 19TH DAY OF AUGUST 2020 / 28TH SRAVANA, 1942 WP(C).No.16961 OF 2020(U) PETITIONER: KRISHNAKUMAR AGED 48 YEARS PROPRIETOR, M/S. VISNHU GEN POWER, 18, VISHNU BHAVAN, NARIYANPARA, IDUKKI 685 511. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 ASST.STATE TAX OFFICER SURVEILLANCE SQUAD 1, STATE GST DEPARTMENT, THIRUVANANTHAPURAM 695 002. 2 STATE TAX OFFICER, SURVEILLANCE SQUAD 1, STATE GST DEPARTMENT, THIRUVANANTHAPURAM 695 002. 3 DEPUTY COMMISSIONER (INT), STATE GST DEPARTMENT, THIRUVANANTHAPURAM 695 002. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.16961 of 2020 2 JUDGMENT petitioner has approached this Court aggrieved by Exts.P6 and P7 detention notices issued to him by 1st respondent detaining consignment of used generators that was being transported at his instance. 2. On perusal of Exts.P6 and P7 detention notices it is seen that reason for detention was non-mention of IGST payable in e-way bill that accompanied transportation of goods. It is contention of learned counsel for petitioner that as per Rule 138A of SGST Rules there is no requirement of mentioning IGST applicable in e-way bill and hence, authorities are not justified in detaining consignment. 3. I have heard learned counsel for petitioner and learned Government Pleader for respondents. On consideration of facts and circumstances of case and submissions made across Bar, I find force in contention of learned counsel for petitioner that as per SGST Act and R.138 of SGST Rules, there is no requirement to mention details of W.P.(C).No.16961 of 2020 3 tax payment in copy of e-way bill that accompanies goods. It is not in dispute that details of tax paid were shown in invoice that accompanied transportation and there is no dispute raised by respondents with regard to accompaniment of invoice along with transportation. Under such circumstances and taking note of judgment of this Court dated 12.08.2020 in W.P(C).No.16356 of 2020, I allow this Writ Petition by quashing Exts.P6 and P7 detention notices and directing 1st respondent to release goods and vehicle to petitioner on production of copy of this judgment. learned Government Pleader shall communicate gist of order to 1st respondent for enabling petitioner to effect expeditious clearance of goods and vehicle. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/19.8.2020 W.P.(C).No.16961 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF REGISTRATION CERTIFICATE NO. 32BIRPK2236CIZL DATED 17.07.2018 UNDER GOODS AND SERVICE TAX ACT 2017. EXHIBIT P2 TRUE COPY OF PURCHASE INVOICE NO. 130 DATED 12.08.2020 AMOUNTED RS. 60,000/- ISSUED BY PETITIONER TO SAHAYA MERLIN REX ANTONY, KANYAKUMARI. EXHIBIT P3 TRUE COPY OF E-WAY BILL GENERATED BY PETITIONER NO. 5611 9492 9253 DATED 12.08.2020. EXHIBIT P4 TRUE COPY OF GST MOV-02 NOTICE DATED 12.08.2020 ISSUED BY 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF REPLY DATED 13.08.2020 FILED BY PETITIONER. EXHIBIT P6 TRUE COPY OF GST MOV-06 DETENTION ORDER DATED 12.08.2020 ISSUED BY 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF GST MOV-07 DEMAND NOTICE DATED 12.08.2020. EXHIBIT P8 TRUE COPY OF NOTIFICATION NO. 13/2017 DATED 28.06.2017. RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE Krishnakumar v. Asst. State Tax Officer, Thiruvananthapuram / State Tax Officer, Thiruvananthapuram/ Deputy Commissioner (Int.), Thiruvananthapuram