HIGH COURT OF KERALA
National Steel Agencies
Assistant State Tax Officer
W.P. (C) NO. 30059 OF 2019(F)
NOVEMBER 8, 2019
Smt. M.K. Hajara and C. Ramachandran, Advs. for the Petitioner. Dr. Thushara James, Govt. Pleader for the Respondent.
1. The petitioner has approached this Court aggrieved by Ext.P4 detention notice issued to him under section 129 of the GST Act. I note from the perusal of Ext.P4 detention notice that the detention was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention. Under the said circumstances, I find that the detention cannot be said to be unjustified.
2. Taking note of the plea of the petitioner, however, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amount quantified in Ext.P4 order, then the respondents shall release the consignment and the vehicle to the petitioner. The respondents shall, thereafter, proceed to adjudicate the issue after notice to the petitioner and in accordance with the procedure prescribed under section 130 of the GST Act. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the respondents for further action.