Page 78 - GSTL_11th June 2020_Vol 37_Part 2

164 GST LAW TIMES [ Vol. 37
2020 (37) G.S.T.L. 164 (Ker.)

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Alexander Thomas, J.
BON CARGOS PVT. LTD.
Versus
UNION OF INDIA
W.P. (C) No. 1918 of 2020 (L), decided on 4-2-2020
Detention of goods and vehicle - Failure to update Part B of E-way Bill
- Issue whether updation necessary if value of each of consignments carried in
conveyance is below ` 50,000 not gone into in these proceedings - Especially as
value of tax and penalty demanded was only ` 20,274 - Adjudication proceed-
ings in pursuance to detention order not finalised - Contention raised required
serious consideration by Authorities while finalising adjudication proceed-
ings - Release of goods and vehicle ordered on furnishing of bank guarantee
for value of amount of ` 20,274 - Direction to conclude adjudication proceed-
ings without much delay after meticulously and effectively considering vari-
ous contentions urged by petitioner - Rules 129 and 138 of Central Goods and
Services Tax Rules, 2017. [paras 13, 14, 15]
Petition disposed of
REPRESENTED BY : S/Shri M. Gopikrishnan Nambiar, K. John Mathai,
Joson Manavalan, Kuryan Thomas and Paulose C.
Abraham, Advocates, for the Petitioner.
S/Shri P. Vijayakumar, ASGI, S. Biju, CGC and
Smt. M.M. Jasmine, Govt. Pleader, for the
Respondent.
[Judgment]. - The prayers in the above W.P. (C) are as follows :
(i) “call for the records leading to Exhibits P2, P3, P4 and P5 issued by
the 2nd respondent, and quash the same by the issuance of a writ of
certiorari or such other order or direction.
(ii) Declare that action of the 2nd respondent in continuing with the de-
tention of the vehicle of the petitioner and goods carried therein,
consignment value per invoice of which, is below Rs. 50,000/- as be-
ing illegal, arbitrary, unfair, unreasonable and contrary to the statu-
tory scheme
(iii) grant such other and incidental reliefs as this Hon’ble Court may
deem just and necessary on the facts and circumstances of this case.
(iv) Allow this Writ petition (Civil) with costs to the petitioner.”
2. Heard Sri. M. Gopikrishnan Nambiar, Learned Counsel appearing
for the petitioner and Smt. M.M. Jasmine, Learned Government Pleader appear-
ing for the respondents.
3. The case set up in the W.P. (C) is as follows :
That the petitioner is a Goods Transport Agency (GTA) registered under
the GST Acts. On 10-1-2020, the conveyance/vehicle of the petitioner which was
entrusted with the transportation of electrical good from M/s. G.M. Impex Pvt.
Ltd. (Consignor) to M/s. Flower Electricals & Agencies, Attingal (the Consignee)
GST LAW TIMES  11th June 2020  78