Abco Traders (P) Ltd. v. The Assistant State Tax Officer, Karunagappally / the State Tax Officer, Karunagappally / the Superintendent of Central Excise, Pala / the State of Kerala / Union of India / Gst Council, Delhi
[Citation -2020-LL-0821-66]

Citation 2020-LL-0821-66
Appellant Name Abco Traders (P) Ltd.
Respondent Name The Assistant State Tax Officer, Karunagappally / the State Tax Officer, Karunagappally / the Superintendent of Central Excise, Pala / the State of Kerala / Union of India / Gst Council, Delhi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act CGST
Date of Order 21/08/2020
Judgment View Judgment
Keyword Tags goods and services tax • physical verification • payment of tax • stock transfer • notice issued


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 21ST DAY OF AUGUST 2020 / 30TH SRAVANA, 1942 WP(C).No.17377 OF 2020(V) PETITIONER/S: ABCO TRADES (P) LTD. 7/467 R, ST ALPHONSA ARCADE, BHARANANGANAM, PALA, KOTTAYAM-686 578 REPRESENTED BY ITS MANAGING DIRECTOR SRI. ANTONY CHANDRABABU BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER SQUAD NO-III, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT MINI CIVIL STATION, KARUNAGAPPALLY-690 518. 2 STATE TAX OFFICER SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT MINI CIVIL STATION, KARUNAGAPPALLY-690 518. 3 SUPERINTENDENT OF CENTRAL EXCISE, CENTRAL EXCISE RANGE OFFICE, OPPOSITE PRIVATE BUS STAND, PALA-686 575. 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 UNION OF INDIA REPRESENTED BY SECRETARY, FINANCE DEPARTMENT DELHI APARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 6 GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER-II, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001 REPRESENTED BY ITS SECRETARY. G.P.SRI.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.08.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.17377 OF 2020(V) 2 JUDGMENT petitioner has approached this Court aggrieved by Ext.P5(c) order of detention that was issued to it detaining consignment of lubricant oil that was being transported at its instance. On perusal of Ext.P5(c) detention order, it is seen that objection of 1st respondent is that consignee was shown as unregistered person in e-way bill that accompanied transportation of goods. That apart, it is also pointed out that petitioner had collected CGST and SGST in delivery challan that was used for stock transfer of goods thereby giving rise to suspicion with regard to nature of transaction itself. 2. I have heard learned counsel for petitioner as also learned Government Pleader for respondents. 3. Learned counsel for petitioner would submit that although e- way bill showed consignee as unregistered person, invoice that accompanied transportation clearly referred to GSTIN of consignee and hence, mere mention of consignee as unregistered person in e- way bill cannot be of any significance. Secondly, it is stated that mention of tax applicable in delivery challan was by mistake for it is evident that when goods are stock transferred and not sold, there need not be payment of tax at all. Taking note of said submission, I find that reasons shown in Ext.P5(c) for detaining consignment are not sufficient to attract provisions of Section 129 of GST Act. detention in instant case cannot, therefore, be seen as justified. I therefore allow writ petition by directing 1 st respondent to immediately release goods and vehicle covered by Ext.P5(c) WP(C).No.17377 OF 2020(V) 3 detention notice, on petitioner producing copy of this judgment before 1 st respondent. Government Pleader shall also communicate gist of this judgment to 1st respondent so as to enable petitioner to effect immediate clearance of goods and vehicle. petitioner shall produce copy of this judgment together with copy of writ petition before 1 st respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.17377 OF 2020(V) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF RENT AGREEMENT EXECUTED ON 13.8.2020. EXHIBIT P2 TRUE COPY OF ACKNOWLEDGEMENT OF APPLICATION FOR AMENEMENT OF REGISTRATION CERTIFICATE DATED: EXHIBIT P3 TRUE COPY OF ORDER OF AMENDMENT DATED 17.8.2020 ISSUED BY 3RD RESPONDENT. EXHIBIT P3(A) TRUE COPY OF AMENDED REGISTRATION CERTIFICATE ISSUED DATED 17.8.2020. EXHIBIT P4 TRUE COPY OF DEIVERY CHELAN DATED 13.8.2020 ACCOMPANIED CONSIGNMENT. EXHIBIT P4(A) TRUE COPY OF E-WAY BILL DATED 13.8.2020 ACCOMPANIED CONSIGNMENT. EXHIBIT P5 TRUE COPY OF NOTICE ISSUED IN FORM GST MOV -01 DATED 14.8.2020. EXHIBIT P5(A) TRUE COPY OF ORDER FOR PHYSICAL VERIFICATION OF CONVEYANCE IN FORM-GST MOV-02 DATED 14.8.2020. EXHIBIT P5(B) TRUE COPY OF PHYSICAL VERIFICATION REPORT ISSUED IN FORM-GST MOV-04 DATED 14.8.2020. EXHIBIT P5(C) TRUE COPY OF DETENTION ORDER, WITH SEPERATE SHEET CONTAINING ALLEGATIONS ISSUED IN FORM -GST MOV-06 DATED 14.8.2020. EXHIBIT P5(D) TRUE COPY OF NOTICE DEMANDING TAX & PENALTY ISSUED IN FORM-GST MOV-07 DATED 14.8.2020. EXHIBIT P6 COPY OF TEXT PAGE CONTAINING RULE 19 OF CGST RULES. EXHIBIT P7 TRUE COPY OF REPRESENTATION FILED BY PETITIONER DATED 17.8.2020. Abco Traders (P) Ltd. v. Assistant State Tax Officer, Karunagappally / State Tax Officer, Karunagappally / Superintendent of Central Excise, Pala / State of Kerala / Union of India / Gst Council, Delhi
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