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M/s. Kairali Granites, Represented by Its Proprietor, V.R Narayanan Embran v/s The Asst. State Tax Officer, State GST Department, Palakkad & Another


Company & Directors' Information:- G T P GRANITES LIMITED [Active] CIN = U14102TZ1990PLC002722

Company & Directors' Information:- P S R GRANITES PRIVATE LIMITED [Active] CIN = U14102TG2007PTC055144

Company & Directors' Information:- G S R GRANITES PRIVATE LIMITED [Active] CIN = U14103UP1995PTC019241

Company & Directors' Information:- P P GRANITES PRIVATE LIMITED [Active] CIN = U14102KA2007PTC043203

Company & Directors' Information:- B R GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102TG2005PTC047897

Company & Directors' Information:- G K GRANITES LIMITED [Active] CIN = U14102KA1999PLC065823

Company & Directors' Information:- R R K GRANITES LIMITED [Active] CIN = U14102TZ1990PLC002719

Company & Directors' Information:- A K J GRANITES PRIVATE LIMITED [Active] CIN = U14102RJ1994PTC008304

Company & Directors' Information:- M B GRANITES PRIVATE LIMITED [Active] CIN = U14102KA1990PTC073799

Company & Directors' Information:- M L GRANITES PRIVATE LIMITED [Active] CIN = U14102KL2008PTC023027

Company & Directors' Information:- G D GRANITES PRIVATE LIMITED [Strike Off] CIN = U14101KA1990PTC011509

Company & Directors' Information:- R R GRANITES PRIVATE LIMITED [Active] CIN = U14102TG1990PTC011209

Company & Directors' Information:- R V R GRANITES PRIVATE LIMITED [Active] CIN = U14102TZ1998PTC008534

Company & Directors' Information:- P T C GRANITES PVT LTD [Strike Off] CIN = U14102KL1994PTC007747

Company & Directors' Information:- K N L GRANITES PRIVATE LIMITED [Active] CIN = U14102AP2012PTC082961

Company & Directors' Information:- S V R GRANITES PVT LTD [Active] CIN = U14102AP1990PTC010843

Company & Directors' Information:- P M R GRANITES INDIA PRIVATE LIMITED [Active] CIN = U14106KL2011PTC028573

Company & Directors' Information:- N S GRANITES PRIVATE LIMITED [Active] CIN = U14102RJ1994PTC008622

Company & Directors' Information:- A P GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102TG1995PTC021475

Company & Directors' Information:- D T GRANITES PRIVATE LIMITED [Strike Off] CIN = U14200AP2015PTC097227

Company & Directors' Information:- V B GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102KL2005PTC018741

Company & Directors' Information:- S K M GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102TZ1997PTC008050

Company & Directors' Information:- A P S GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102KA1990PTC011411

Company & Directors' Information:- J J GRANITES LIMITED [Active] CIN = U51311WB1992PLC055896

Company & Directors' Information:- P A P GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102TN2008PTC066219

Company & Directors' Information:- B S GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102KA2009PTC049846

Company & Directors' Information:- AT GRANITES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U14200TG2010PTC071741

Company & Directors' Information:- J J GRANITES PVT LTD [Active] CIN = U51311WB1992PTC055896

Company & Directors' Information:- A & A GRANITES PRIVATE LIMITED [Strike Off] CIN = U14291TN1997PTC037595

Company & Directors' Information:- S K S GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102KL1998PTC012075

Company & Directors' Information:- NARAYANAN AND COMPANY P LTD [Strike Off] CIN = U74999TN1947PTC001791

Company & Directors' Information:- M J S GRANITES PRIVATE LIMITED [Strike Off] CIN = U51909KA1984PTC006298

Company & Directors' Information:- G V R GRANITES (INDIA) PVT LTD [Strike Off] CIN = U14102AP1990PTC010922

Company & Directors' Information:- S S GRANITES PRIVATE LIMITED [Strike Off] CIN = U26931UP1980PTC005137

Company & Directors' Information:- E T GRANITES LTD. [Strike Off] CIN = U14102RJ1992PLC006750

Company & Directors' Information:- G. K. R. S. GRANITES PRIVATE LIMITED [Strike Off] CIN = U51219TN2007PTC062067

Company & Directors' Information:- G & L GRANITES PRIVATE LIMITED [Strike Off] CIN = U14220TG2016PTC103857

Company & Directors' Information:- L N P GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102TG2000PTC034945

Company & Directors' Information:- V GRANITES PRIVATE LIMITED [Strike Off] CIN = U26940TN2008PTC066786

Company & Directors' Information:- M C GRANITES PRIVATE LIMITED [Strike Off] CIN = U14102KA2008PTC048539

Company & Directors' Information:- KAIRALI GRANITES PVT. LTD. [Strike Off] CIN = U14102KL1990PTC005681

    WP(C). No. 15994 of 2018

    Decided On, 15 May 2018

    At, High Court of Kerala

    By, THE HONOURABLE MR. JUSTICE A.K. JAYASANKARAN NAMBIAR

    For the Petitioner: K. Srikumar, Senior Advocate, K. Manoj Chandran, P.R. Ajithkumar, S.A. Mansoor (Pattanam), Advocates. For the Respondents: Thushara James, Government Pleader.



Judgment Text

1. A consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner under Section 129(3) of the CGST/SGST Act, 2017. It is the case of the petitioner that the defect indicated in Ext.P3 notice is only a technical one, and therefore ought not to have been a reason for detaining the goods especially when it was not proved that there was any attempt at evasion of tax by the petitioner.

2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions:

(i) On a perusal of Ext.P3 detention notice, I find that the defect pointed out in the transportation of the goods is that the vehicle details was not updated in the e-way bill as mandated by Rule 138(2) of the CGST/SGST Rule of 2017. The learned Government Pleader would submit, on instructions, that inasmuch as the e-way bill has been made a mandatory document with effect from 1.4.2018, the petitioner cannot be heard to contend that a minor defect in a mandatory document cannot be a ground for detention. On a perusal of the rival submissions, and finding that a Division Bench of this Court has already found that the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee, I am of the view that the ends of justice would be served by directing the 1st respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the security amount demanded in Ext.P3 detention notice, before the said authority. I do so.

(ii) The 1st respondent shall thereafter proceed to adjudicate the issue with regard to imposition of penalty on the petitioner within an outer time limit of two weeks from the date

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of receipt of a copy of this judgment, untrammelled by the observations in this judgment. (iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the 1st respondent.
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