Dismissed

Am Automotive LLP v. the Asst. Commissioner (Assessment)

Kerala HC22 Dec 2020WP(C)/28832/2020

Case brief

AI extract

What is this about?

The High Court held that detention of goods for lack of a valid e-way bill was justified and dismissed the writ petition, directing clearance of goods upon furnishing a bank guarantee while reserving the right to contest tax and penalty.

What did the court decide?

Permission granted to clear consignment of vehicles upon furnishing a bank guarantee for demanded amounts.

Am Automotive LLP Vs the Asst. Commissioner (Assessment) — GST and Indirect Tax | Kerala HC (2020)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

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TUESDAY, THE 22ND DAY OF DECEMBER 2020 / 1ST POUSHA, 1942

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WP(C).No.28832 OF 2020(D)

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PETITIONER:

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M/S.AM AUTOMOTIVE LLP GROUND FLOOR-8/883, RAJEEV GANDHI BYE PASS ROAD MANJERI, MALAPPURAM, REPRESENTED BY ITS DESIGNATED PARTNER, NISHAL.K.M

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BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENTS:

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1 THE ASST. COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, KERALA GST DEPARTMENT MALAPPURAM-676505

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2 THE ASST. STATE TAX OFFICER SQUAD NO.VII, STATE GST DEPT.,PALAKKAD-678001

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3 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT TAX TOWERS, KILLIPPALAM KARAMANA, THIRUVANANTHAPURAM-695001

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4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001

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5 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NEW DELHI-110001

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BY GOVERNMENT PLEADER DR.SMT. THUSHARA JAMES BY ADV.SRI.SREELAL N.WARRIER, SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.28832 OF 2020(D)

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JUDGMENT

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The petitioner has approached this Court aggrieved by the detention notice served on him while detaining a consignment of cars that was being transported at his instance. On a perusal of Ext.P3 series and Ext.P4 series of notices, it is seen that the detention was on account of the fact that there was no valid e-way bill that accompanied the consignment. Taking note of the said objection, I find that the detention cannot be said to be unjustified. The learned counsel for the petitioner however seeks permission to clear the goods on furnishing a bank guarantee, subject to reserving his right to contest the quantum of tax and penalty payable before the adjudicating authority.

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Taking note of the said submission, I dispose the Writ Petition by directing that if the petitioner furnishes a bank guarantee for the amounts demanded in Ext.P3(b) notice, then the respondents shall accept the same and permit the petitioner to clear the consignment of vehicles. The respondents shall however take note of the objection of the petitioner with regard to the quantum of tax and penalty at the time of adjudication under Section 129(3). The learned Government Pleader shall communicate the gist of this judgment to the respondents so as to enable the petitioner to effect an expeditious clearance of the vehicle on the conditions mentioned above. The petitioner shall produce a copy of

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WP(C).No.28832 OF 2020(D)

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the writ petition together with a copy of the judgment before the respondents for further action.

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Sd/-

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A.K.JAYASANKARAN NAMBIAR JUDGE

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mns/22.12.2020

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WP(C).No.28832 OF 2020(D)

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APPENDIX

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PETITIONERS EXHIBITS

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EXHIBIT -P1 COPY OF REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT DATED 27.03.2019

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EXHIBIT -P2 COPY OF INVOICE NO.DEC/20-21/001 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 06.12.2020 EXHIBIT -P2(A) COPY OF INVOICE NO.DEC/20-21/002 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 06.12.2020 EXHIBIT -P2(B) COPY OF INVOICE NO.DEC/20-21/003 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 06.12.2020 EXHIBIT -P2(C) COPY OF INVOICE NO.DEC/20-21/004 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 06.12.2020 EXHIBIT -P2(D) COPY OF INVOICE NO.DEC/20-21/005 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 06.12.2020 EXHIBIT -P2(E) COPY OF INVOICE NO.DEC/20-21/006 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 06.12.2020 EXHIBIT -P2(F) COPY OF INVOICE NO.DEC/20-21/007 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 07.12.2020 EXHIBIT -P2(G) COPY OF INVOICE NO.DEC/20-21/008 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 07.12.2020 EXHIBIT -P2(H) COPY OF INVOICE NO.DEC/20-21/009 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 07.12.2020 EXHIBIT -P2(I) COPY OF INVOICE NO.DEC/20-21/010 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 07.12.2020 EXHIBIT -P2(J) COPY OF INVOICE NO.DEC/20-21/011 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 07.12.2020 EXHIBIT -P2(K) COPY OF INVOICE NO.DEC/20-21/012 ISSUED BY SHRI BALAJI CAR POINT DELHI DATED 07.12.2020 EXHIBIT P3- COPY OF FORM GST MOV 04 ISSUED BY THE 2ND RESPONDENT AS AGAINST THE CARRIER NL-01/K-5512 DATED 18.12.2020

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EXHIBIT P3(A)- COPY OF FORM GST MOV 06 ISSUED BY THE 2ND RESPONDENT AS AGAINST THE CARRIER NL-01/K-5512 DATED 18.12.2020

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EXHIBIT P3(B)- COPY OF FORM GST MOV 07 ISSUED BY THE 2ND RESPONDENT AS AGAINST THE CARRIER NL-01/K-5512 DATED 18.12.2020

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WP(C).No.28832 OF 2020(D)

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EXHIBIT P4- COPY OF FORM GST MOV 04 ISSUED BY THE 2ND RESPONDENT AS AGAINST THE CARRIER NL-01/G-5726 DATED 18.12.2020

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EXHIBIT P4(A)- COPY OF FORM GST MOV 06 ISSUED BY THE 2ND RESPONDENT AS AGAINST THE CARRIER NL-01/G-5726 DATED 18.12.2020

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EXHIBIT P4(B)- COPY OF FORM GST MOV 07 ISSUED BY THE 2ND RESPONDENT AS AGAINST THE CARRIER NL-01/G-5726 DATED 18.12.2020

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EXHIBIT P5 COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED NIL

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RESPONDENTS EXHIBITS:NIL

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//TRUE COPY//

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P.A TO JUDGE

Am Automotive LLP v. the Asst. Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

Am Automotive LLP v. the Asst. Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

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