Page 176 - GSTL_2nd April 2020_Vol 35_Part 1

78 GST LAW TIMES [ Vol. 35
2020 (35) G.S.T.L. 78 (Ker.)

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Alexander Thomas, J.
UMIYA ENTERPRISE
Versus
ASSTT. STATE TAX OFFICER, SGST DEPTT., PALAKKAD
W.P. (C) No. 1141 of 2020, decided on 31-1-2020
Detention of goods and vehicle in transit - Inter-State Trade -
CGST/SGST paid instead of IGST - Release of goods and vehicles on simple
Bond - Undisputedly said goods were accompanied with a valid E-way Bill
and tax paid invoice - Although invoice is showing inadvertent payment of
CGST/SGST instead of IGST, E-way Bill is correctly showing involvement of
IGST - Therefore, petitioner’s pleading that this inadvertent mistake in in-
voice can be corrected by supplier while filing return, prima facie, has force -
While issues raised by Department are subject matter of adjudication and are
not commented upon on merits, since petitioner has made out a strong case for
release of goods and has no previous adverse record, detained goods and vehi-
cle be released by furnishing a simple Bond instead of obtaining any Bank
Guarantee - However, department is at liberty to proceed with adjudication as
per law which may be taken up after 20th February, 2020 after supplier has
filed return for relevant month and finished by mid-march - Section 129 of
Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act,
2017. [paras 6, 7, 8]
Petition disposed of
REPRESENTED BY : S/Shri K.N. Sreekumaran, P.J. Anilkumar and N.
Santhoshkumar, Advocates, for the Petitioner.
Dr. Thushara James, Govt. Pleader, for the
Respondent.
[Judgment]. - The prayers in the above writ petition (Civil) are as
follows :-
“(i) issue a Writ of Certiorari, or any other appropriate writ, order or di-
rection as this Hon’ble Court deems fit and proper in the circum-
stances of the case, calling for the records leading to the issue of
Ext.P6 order and Ext.P7 notice and to quash them;
(ii) issue a writ of mandamus or other appropriate writ, orders or direc-
tions, directing the 1st respondent to release the goods to the peti-
tioner without collecting any tax or penalty or security under
S. 129(1)(c);”
2. Sri. K.N. Sreekumaran, Learned Counsel appearing for the petitioner
and Dr. Thushara James, Learned Government Pleader appearing for the re-
spondents.
3. The case projected in this writ petition (Civil) are as follows :- The
petitioner is a dealer in plywood, particle boards and allied items registered un-
der the CGST & KGST Acts on migration to the GST regime with effect from 1-7-
2017. In the regular course of business, petitioner’s main supplier M/s. Rukmoni

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