Allowed

M/S. First Steps Baby Wear Pvt.Ltd. v. Assistant State Tax Officer

Kerala HC8 Mar 2019WP(C)/6617/2019

Case brief

AI extract

What is this about?

This judgment disposes of a writ petition challenging the detention of vehicle and goods. The court held that in circumstances where Part B of the e-way bill was not mentioned in the notice, the goods and vehicle shall be released to the petitioner on furnishing a bank guarantee.

What did the court decide?

The goods and vehicle shall be released to the petitioner on furnishing bank guarantee.

M/S. First Steps Baby Wear Pvt.Ltd. Vs Assistant State… — GST and Indirect Tax | Kerala HC (2019)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

¶4

FRIDAY ,THE 08TH DAY OF MARCH 2019 / 17TH PHALGUNA, 1940

¶5

WP(C).No. 6617 of 2019

¶6

PETITIONER:

¶7

M/S. FIRST STEPS BABY WEAR PVT.LTD., SERVEY NO.89/5, 183, NADAVATHI VILLAGE, KASABAHOBLI, SOUKYA ROAD, HOSKOTE TALUK, BANGLORE, KARNATAKA - 560 066, REP. BY ITS AUTHORIZED PERSON SRI.B.SENTHILNATHAN, S/O.R.BALASUBRAHMANYAN, AGED 59 YEARS.

¶8

BY ADV. SRI.C.K.SREEJITH

¶9

RESPONDENTS:

¶10

1 ASSISTANT STATE TAX OFFICER, SQUAD NO.III, STATE GST DEPARTMENT, PALAKKAD - 678 001.

¶11

2 STATE TAX OFFICER, SQUAD NO.III, STATE GST DEPARTMENT, PALAKKAD - 678 001.

¶12

3 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, REP. BY COMMISSIONER (GST), NEW DELHI - 111 001.

¶13

4 GOVERNMENT OF KERALA, REP. BY ITS SECRETARY, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001.

¶14

SMT. THUSHARA JAMES GP

¶15

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶16

WP(C).No. 6617 of 2019

¶17

-2-

¶18

JUDGMENT

¶19

The petitioner approached this Court challenging the detention of vehicle and goods. As seen from the impugned notice, it was noted that Part B of the e- way bill Nos. mentioned in MOV-01 is not mentioned. In such circumstances, I am of the view that goods and vehicle shall be released to the petitioner on furnishing bank guarantee.

¶20

The writ petition is disposed of as above.

¶21

Sd/-

¶22

A.MUHAMED MUSTAQUE

¶23

JUDGE

¶24

akv

¶25

WP(C).No. 6617 of 2019

¶26

-3-

¶27

APPENDIX

¶28

PETITIONER'S/S EXHIBITS:

¶29

EXHIBIT P1	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.94 DT.
EXHIBIT P2	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.95 DT.
EXHIBIT P3	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.96 DT.
EXHIBIT P4	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.97 DT.
EXHIBIT P5	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.98 DT.
EXHIBIT P6	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.99 DT.
EXHIBIT P7	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.100 DT.
EXHIBIT P8	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.101 DT.
EXHIBIT P9	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.102 DT.
EXHIBIT P10	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.103 DT.
EXHIBIT P11	THE TRUE COPY OF 25/2/2019.	THE TAX INVOICE NO.104 DT.
EXHIBIT P12	THE TRUE COPY OF 26/2/2019.	THE TAX INVOICE NO.125 DT.
EXHIBIT P13	THE TRUE COPY OF 26/2/2019.	THE TAX INVOICE NO.126 DT.
EXHIBIT P14	THE TRUE COPY OF 26/2/2019.	THE TAX INVOICE NO.127 DT.
EXHIBIT P15	THE TRUE COPY OF 26/2/2019.	THE TAX INVOICE NO.128 DT.
EXHIBIT P16	THE TRUE COPY OF 26/2/2019.	THE TAX INVOICE NO.129 DT.

¶30

WP(C).No. 6617 of 2019

¶31

-4-

¶32

EXHIBIT P17	THE TRUE COPY OF 26/2/2019.	THE	TAX INVOICE NO.130 DT.
EXHIBIT P18	THE TRUE COPY OF 26/2/2019.	THE	TAX INVOICE NO.131 DT.
EXHIBIT P19	THE TRUE COPY OF 26/2/2019.	THE	TAX INVOICE NO.132 DT.
EXHIBIT P20	THE TRUE COPY OF 26/2/2019.	THE	TAX INVOICE NO.133 DT.
EXHIBIT P21	THE TRUE COPY OF 26/2/2019.	THE	TAX INVOICE NO.134 DT.
EXHIBIT P22	THE TRUE COPY OF 26/2/2019.	THE	TAX INVOICE NO.135 DT.
EXHIBIT P23	THE TRUE COPY OF 26/2/2019.	THE	TAX INVOICE NO.136 DT.
EXHIBIT P24	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P25	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P26	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P27	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P28	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P29	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P30	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P31	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P32	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.
EXHIBIT P33	THE TRUE COPY OF 27/2/19.	THE	E-WAY BILL DT.

¶33

WP(C).No. 6617 of 2019

¶34

-5-

¶35

EXHIBIT P34	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P35	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P36	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P37	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P38	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P39	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P40	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P41	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P42	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P43	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P44	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P45	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P46	THE TRUE COPY 27/2/19.	OF THE	E-WAY BILL DT.
EXHIBIT P47	THE TRUE COPY III/102/18-19 ISSUED TO THE	OF THE IN FOR PETITI	NOTICE NO.VC- M GST MOV-01 DT.27/2/19 ONER.
EXHIBIT P48	THE TRUE COPY DT.27/2/19 IS	OF THE SUED TO	FORM GST MOV-04 THE PETITIONER.
EXHIBIT P49	THE TRUE COPY U/S.129(3) OF	OF THE THE CG	NOTICE ISSUED ST DT.27/2/19.
EXHIBIT P50	THE TRUE COPY CERTIFICATE D	OF THE T.21/12	EXPORT HOUSE STATUS /2015.

¶36

WP(C).No. 6617 of 2019

¶37

-6-

¶38

EXHIBIT P51 THE TRUE COPY OF THE AEO CERTIFICATION DT.9/11/2018. EXHIBIT P52 THE TRUE COPY OF THE PAYMENT RECEIPT THROUGH INTERNET BANKING - BANK OF INDIA DT. 20/2/19. EXHIBIT P53 THE TRUE COPY OF THE PAYMENT RECEIPT THROUGH INTERNET BANKING - BANK OF INDIA DT. 20/2/19. EXHIBIT P54 THE TRUE COPY OF THE CIRCULAR NO.64/38/2018-GST DT.14/9/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P55 THE TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.39022/2018 ON THE FILE OF HON'BLE HIGH COURT OF KERALA, ERNAKULAM. //TRUE COPY//

¶39

CA TO JUDGE

M/S. First Steps Baby Wear Pvt.Ltd. v. Assistant State Tax Officer

Case brief

What is this about?

What did the court decide?

M/S. First Steps Baby Wear Pvt.Ltd. v. Assistant State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Seena P.C., Vs Shri.a.Balakrishnan

K.Subramanian Vs State of Kerala

Suneesh Vs P.K.Anilkumar

Jaison Pius, Vs Jojy.P.Jose

Bethel Plantations Pvt. Ltd. Vs Provident Fund Commissioner

Otis Elevator Company (India)Ltd. Vs the State of Kerala