TMI Blog2020 (2) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... on of adjudication proceedings pursuant to Ext.P4 and shall afford adequate opportunity of being heard to the petitioner through their representative/counsel, if any and then will pass orders finalising such adjudication proceedings, without much delay, preferably within a period of 6 weeks from the date of production of the certified copy of this judgment. Petition disposed off. - WP(C). No.2713 OF 2020(L) - - - Dated:- 31-1-2020 - THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS PETITIONER: SRI.KRISHNA PRASAD. S, SMT.ROHINI NAIR AND SMT.SNEHA MANJOORAN RESPONDENT: SMT.M.M, JASMINE, GOVT.PLEADER JUDGMENT The case set up in this W.P.(C.) is as follows : that the petitioner is a Partnership firm, registered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the transport vehicle after taking a printout. While being so, the 1st respondent seized the vehicle when the goods were being unloaded in the firm's premises at Kizhissery, Malappuram and the department issued Notice No.MOV 02 No/GST/93/19-20 dated 27.01.2020. The Notice was issued under Sec.129(3) of the Central Goods and Service Tax Act,2017 and the State/Union Territory Goods and Services Tax Act, 2017/under Section 20 of the Integrated Goods and Services Tax Act, 2017 seizure of the consignment that imposes extra tax and penalty for the release of the same, for the reason that the tax invoice and E Way bill are addressed to Erattupetta, Kottayam address and there is no document seen accompanied to unload the goods at Kizhissery. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zure of the vehicle and goods by the 1st respondent. The 1st respondent exercised the jurisdiction which is not vested in him. The intention of the 1st respondent is only to extract money from the petitioner by way imposing penalty and other charges. As the vehicle and goods were illegally seized, the pressure is exerted on the petitioner to make the payment and get the goods released. Now the goods are detained with the vehicle and owner of the vehicle is demanding huge amount of money as hire and waiting charges. The petitioner had calculated and paid CGST @9% and SGST @9% which is reflected in the tax invoice. The petitioner had declared the goods through online while generating E Way bill. The petitioner had recently started a branc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be produced at the time of hearing and pass fresh orders pursuant to exhibit P4 notice (iv) issue such other writ, order or direction, as this Honourable Court deems fit and proper in the circumstances of the case. Heard Sri.S. Krishna Prasad, learned counsel appearing for the petitioner and Smt. M.M.Jasmine, learned Government Pleader appearing for the respondents. After having heard both sides and after going through the pleadings and materials on record, the following directions and orders are passed : (1) It is ordered that the vehicle and goods detained in pursuance of the impugned Ext.P4 order shall be immediately released by the 1st respondent to the petitioner on his furnishing bank guarantee for the amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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