Venus Enterprises v. The Assistant State Tax Officer, Punalur / the State Tax Officer, Punalur / the State Tax Officer, Palakkad/ the State of Kerala, Thiruvananthapuram / Union of India / Goods And Service Tax Council
[Citation -2020-LL-0930-105]

Citation 2020-LL-0930-105
Appellant Name Venus Enterprises
Respondent Name The Assistant State Tax Officer, Punalur / the State Tax Officer, Punalur / the State Tax Officer, Palakkad/ the State of Kerala, Thiruvananthapuram / Union of India / Goods And Service Tax Council
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act CGST
Date of Order 30/09/2020
Judgment View Judgment
Keyword Tags goods and services tax • physical verification • detention of goods • bank guarantee • service tax • penalty


W.P.(C).20473 of 2020 1 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, 30TH DAY OF SEPTEMBER 2020 / 8TH ASWINA, 1942 WP(C).No.20473 OF 2020(H) PETITIONER/S: VENUS ENTERPRISES, BINCY BUILDING, KALMANDAPAM, PALAKKAD - 678 001. REP BY ITS PROPRIETOR. SRI. GEEVER K.PULIKKOTTIL BY ADVS. SRI.AJI V.DEV SMT.M.K.HAJARA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER, SQUAD NO-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT PUNALUR-691 305. 2 STATE TAX OFFICER, SQUAD NO-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT PUNALUR - 691 305. 3 STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD - 678 001. 4 STATE OF KERALA, REP.BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 UNION OF INDIA, REP.BY SECRETARY, FINANCE DEPARTMENT, DELHI DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 6 GOODS AND SERVICES TAX COUNCIL, W.P.(C).20473 of 2020 2 5TH FLOOR, TOWER - II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REP. BY ITS SECRETARY. GOVERNMENT PLEADER THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).20473 of 2020 3 JUDGMENT petitioner has approached this Court aggrieved by detention of goods during course of transportation under Central Goods and Service Tax Act, 2017. Exts.P4(c) is order of detention issued to him in Form GST MOV-06 dated 27.09.2020. On perusal of Ext.P4(c), it is seen that reason for detention was essentially that, while petitioner had produced e-way bill to cover transportation of goods, he had not produced copy of invoice that ought to have accompanied transportation of goods. Although it is case of petitioner that he had subsequently produced soft copy of invoice, finding in Ext.P4(c) is that soft copy of invoice itself showed that invoice was generated after commencement of transportation. Taking note of said facts, I am of view that detention cannot be said to be unjustified. learned counsel for petitioner however prayed that he be permitted to clear goods and vehicle on furnishing bank guarantee for amount demanded in Ext.P4(c) notice. Taking note of said submission, I direct respondents to release goods and vehicle to petitioner on petitioner furnishing bank guarantee for amount demanded in Exts.P4(c) and P4(d). respondents shall thereafter proceed to pass final order in GST MOV-09 under Section 129(3) of GST Act. writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE DG W.P.(C).20473 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF TAX INVOICE NO.ETMR/B2B/1658 DATED 26.9.2020 ISSUED TO PETITIONER BY THEIR SUPPLIER. EXHIBIT P2 TRUE COPY OF TAX INVOICE NO.297 DATED 26.9.2020 ISSUED BY PETITIONER EXHIBIT P3 TRUE COPY OF E-WAY BILL DATED 26.9.2020 ISSUED BY PETITIONER & ACCOMPANIED CONSIGNMENT. EXHIBIT P4 TRUE COPY OF NOTICE ISSUED IN FORM GST MOV 01 DATED 27.07.2020 EXHIBIT P4(a) TRUE COPY OF NOTICE ISSUED IN FORM GST MOV 02 DATED 27.09.2020 EXHIBIT P4(b) TRUE COPY OF PHYSICAL VERIFICATION REPORT ISSUED IN FORM - GST MOV -05 DATED 27.09.2020. EXHIBIT P4(c) TRUE COPY OF DETENTION ORDER, WITH SEPARATE SHEET CONTAINING ALLEGATIONS ISSUED IN FORM-GST MOV-06 DATED 27.09.2020. EXHIBIT P4(D) TRUE COPY OF NOTICE DEMANDING TAX & PENALTY ISSUED IN FORM-GST MOV- 07 DATED 27.09.2020. EXHIBIT P5 TRUE COPY OF COMMUNICATION ISSUED BY 1ST RESPONDENT TO PETITIONER DATED 28/09/2020. Venus Enterprises v. Assistant State Tax Officer, Punalur / State Tax Officer, Punalur / State Tax Officer, Palakkad/ State of Kerala, Thiruvananthapuram / Union of India / Goods And Service Tax Council
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