w w w . L a w y e r S e r v i c e s . i n



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 D GRANITES PRIVATE LIMITED [Strike Off] CIN = U14101KA1990PTC011509

Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

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

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

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

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

Please Login To View The Full Judgment!

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.
O R







Judgements of Similar Parties

03-07-2020 Subhash Joshi & Another Versus Director General of GST Intelligence (DGGI) & Others High Court of Madhya Pradesh Bench at Indore
26-06-2020 U. Manikandan, Mani Poultry Farm, Annamooli, Palakkad Versus The Assistant Commissioner of State Tax, State GST Department, Special Circle, Palakkad & Another High Court of Kerala
07-05-2020 State rep. by the Deputy Superintendent of Police, Melur Sub Division, Madurai Versus M/s. PRP Exports, M/s. PRP Granites through its Power Agent/Partner, P. Sureshkumar Before the Madurai Bench of Madras High Court
21-04-2020 K. Narayanan Versus The Chief Secretary, The Government of Tamil Nadu Secretariat, Chennai High Court of Judicature at Madras
10-03-2020 The Commissioner of GST & Central Excise, Chennai Outer, Chennai V/S The Glovis India Private Limited, F-98, Kancheepuram High Court of Judicature at Madras
04-03-2020 N. Rajarajeswari Versus N. Narayanan High Court of Judicature at Madras
26-02-2020 Devi Versus Narayanan @ Alagappan & Another Before the Madurai Bench of Madras High Court
24-02-2020 A. Narayanan Versus State of Tamil Nadu, Rep. by the Secretary to Government, Department of Health and Family Welfare, Chennai & Others High Court of Judicature at Madras
21-02-2020 M/s. Hwashin Automative India Pvt. Ltd., Sriperumbudur Versus The Deputy Commissioner of Central Excise, Poonamallee Division, (Not known as the Assistant Commissioner of GST & Central Excise, Irungattukottai Division), Chennai High Court of Judicature at Madras
19-02-2020 B. Suseel Narayanan Versus K.J. Joy & Another High Court of Kerala
17-02-2020 M/s. Carenow Medical Prviate Limited, Rep. by its Director & the auth. Rep.T.Rajkumar Versus Rajesh Sodhi, The Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
28-01-2020 Narayanan @ Saravanan & Another V/S State of Tamil Nadu, Represented by the Inspector of Police, Tiruppur District High Court of Judicature at Madras
27-01-2020 M/s. Kannileth Cable TV Network, Alleppey Represented by Its Proprietor C.T. Samuel Versus Asianet Satellite Communications Private Limited, Trivandrum, Represented by Its President & Chief Operating Officer Sankara Narayanan High Court of Kerala
21-01-2020 M/s. Samrajyaa and Company, Represented by its Partner N. Ranganayaki Versus Deputy Commissioner of GST & Central Excise, Office of the Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
09-01-2020 Vimala Narayanan Versus S. Ambujakshi & Others` High Court of Judicature at Madras
09-01-2020 ASL Builders Private Limited V/S Commissioner of Central GST & CX, Jamshedpur Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
06-01-2020 Asutosh & Another Versus Commercial Taxes Department (GST) & Others High Court of Madhya Pradesh Bench at Indore
17-12-2019 Capt. P.B. Narayanan Versus The Department of Environment Rep. by its Director, Chennai & Others High Court of Judicature at Madras
13-12-2019 M/s. Sri Lakshmi Srinivasa Granites, Rep. by its Managing partner Nakka Chandra Shekar, Warangal Versus M/s Kapil Chits (Kakatiya) Pvt., Ltd., Rep. by its Manager, Warangal District & Others Telangana State Consumer Disputes Redressal Commission Hyderabad
25-11-2019 Narayanan Versus M/s. Ahuja Continental Limited, Represented by its Area Manager & Power Agent, Coimbatore High Court of Judicature at Madras
22-11-2019 BGR Energy Systems Limited, Represented by its Assistant Vice President Accounts, Chennai Versus The Additional Commissioner of GST & Central Excise, Office of the Principal Commissioner of CGST & Central Excise, Nungambakkam, Chennai & Another High Court of Judicature at Madras
14-11-2019 M/s. P.M. Granites Exports Pvt. Ltd., Represented by its Managing Director M. Babanna Versus T. Manoharan High Court of Karnataka
08-11-2019 Narayanan Versus State of Kerala, Representing S.I. of Police High Court of Kerala
30-09-2019 V.G. Narayanan Versus N. Dharani High Court of Judicature at Madras
20-09-2019 M/s. Amman Granites, Rep. by its Managing Partner, M. Ramasamy Versus The Commissioner of Central Excise, (Customs Policy Section), Salem & Another High Court of Judicature at Madras
17-09-2019 The Management, Food Corporation of India, Madras Versus M. Narayanan & Another High Court of Judicature at Madras
20-08-2019 M/s. Alkraft Thermotechnologies (Pvt.) Ltd., Ambattur Industrial Estate, Chennai, Rep. by Authorised Signatory, P. Sirajudeen Versus Commissioner of Central GST & Central Excise, Chennai High Court of Judicature at Madras
09-08-2019 V. Narayanan Versus Chief Manager, Bank of India Staff Training College Chennai & Inquiring Authority, Chennai & Others High Court of Judicature at Madras
08-08-2019 Vengadan Narayanan @ Achootty Versus State of Kerala Through The Sub Inspector of Police, Maloor Police Station, Represented by The Public Prosecutor, High Court of Kerala, Ernakulam High Court of Kerala
07-08-2019 The Commissioner of GST & Central Excise, Chennai Outer Commissionerate Versus Intimate Fashions India (P) Ltd., Guduvancherry High Court of Judicature at Madras
06-08-2019 M/s. A & J Granites, Kottayam, Represented by Its Managing Partner P.T. Andrews Versus The Station House Officer, Karukachal Police Station, Kottayam & Others High Court of Kerala
30-07-2019 M/s. Polyene General Industries Pvt. Ltd., Represented by its Managing Director M. Narayan, Guindy Versus M/s. Great Western Industries Limited, Represented by its Director M. Narayanan, Chennai High Court of Judicature at Madras
24-07-2019 M/s. Premier Cotton Textiles, represented by its Senior Manager, S. Vaidyanathan, Poolankinar Post, Udumalpet Versus The Commissioner of Central Goods & Service Tax, Coimbatore Commissionerate, GST Bhavan, Coimbatore & Another High Court of Judicature at Madras
10-07-2019 Alkem Laboratories Ltd V/S Commissioner of GST And Central Excise, Daman High Court of Judicature at Bombay
04-07-2019 M/s. Ashok Leyland Ltd., (Formerly ‘M/s. Hinduja Foundries Ltd.'), Versus The Commissioner of G.S.T. & Central Excise, Chennai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
20-06-2019 The Commissioner of Central Excise, Now known as The Commissioner of GST & Central Excise, Trichirapalli Versus M/s. Madras Cements Ltd., Ariyalur High Court of Judicature at Madras
19-06-2019 M/s. Sowmiya Spinners (P) Ltd., Coimbatore Versus The Superintendent, Office of the Superintendent of GST & Central Excise, Coimbatore District High Court of Judicature at Madras
12-06-2019 Hrishikesan Namboothiripad & Others Versus PNY Sabha Finance Limited, N.B.F.C. Registered Under (Reserve Bank of India), Trichur, Represented by Its Director, K.T. Narayanan High Court of Kerala
04-06-2019 Palaniappa Gounder & Another Versus Narayanan Mathari Before the Madurai Bench of Madras High Court
23-05-2019 K. Narayanan & Another Versus A. Amsa Ammal & Others High Court of Judicature at Madras
17-05-2019 M/s. Brandavan Food Products (A company incorporated under the Companies Act, 1956), Chhattisgarh & Others Versus Commissioner (Appeals), Central & State Goods and Service Tax Raipur Commissionerate Central GST Building, Chhattisgarh & Another High Court of Chhattisgarh
13-05-2019 M/s. Rane Brake Lining Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
07-05-2019 M/s. Shell India Markets Pvt. Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
27-04-2019 C.V. Narayanan Versus The Executive Officer, Arulmigu Katchaleeswarar Devasthanam, Chennai High Court of Judicature at Madras
16-04-2019 M/s. Vendhar Movies, Represented by its Proprietor S. Madhan, Chennai & Others Versus The Joint Director, O/o. The Directorate General of GST Intelligence, Chennai & Others High Court of Judicature at Madras
11-04-2019 Sankara Narayanan Versus State rep. by Inspector of Police, All Women Police Station, Vridhachalam High Court of Judicature at Madras
04-04-2019 M/s. Paripooranam Steel Traders, Chennai Versus The Assistant Commissioner of GST & Central Excise, Chennai High Court of Judicature at Madras
03-04-2019 M/S. Zentech Off-Shore Engineering Pvt. Ltd. Appellant Versus Commissioner of GST & CE, Chennai South Customs Excise and Service Tax Appellate Tribunal South Zonal Bench At Chennai
03-04-2019 Kizhakkayil Devi Amma (Died) & Others Versus Palliyil Koyiloth Narayanan & Others High Court of Kerala
02-04-2019 M/s. Nag Leathers Pvt Ltd, Rep. by its Managing Director, Chockalingam Pillai, Vellore District Versus M/s. Saroj Leathers, Rep. By its Proprietor, C. Narayanan High Court of Judicature at Madras
29-03-2019 Polakulath Narayanan Renai Medicity, Kochi, Represented by Its Authorized Signatory Versus State of Kerala, Represented by the Additional Chief Secretary to the Government, Thiruvananthapuram & Others High Court of Kerala
15-03-2019 M/s. Popular Maruthi Painting Works, Chennai Versus The Additional Commissioner of GST & Central Excise, Chennai South Commissionerate, Chennai & Another High Court of Judicature at Madras
08-03-2019 M/s. Sri Ram Company Versus Commissioner of GST & CE, Madurai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
05-03-2019 Shivangi Polysacks Pvt. Ltd. Versus CCE & GST, Jaipur (Rajasthan) Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
04-03-2019 Commissioner of GST & Central Excise, Chennai & Another Versus M/s. Updater Services P. Ltd. & Another Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
28-02-2019 P.K. Valsala & Another Versus P. Narayanan & Others High Court of Kerala
12-02-2019 Vimal Nayan & Others Versus The Principal Commissioner of GST & Central Excise, Headquarters Preventive Unit, Chennai North Commissionerate, Nungambakkam, Chennai & Another High Court of Judicature at Madras
11-02-2019 R. Manickam & Others Versus S. Narayanan Chettiar & Others Before the Madurai Bench of Madras High Court
08-02-2019 Malabar Granites, Palakkad, Represented by Its Managing Partner, M.K. Joseph Versus The Secretary , Koppam Grama Panchayat, Palakkad & Others High Court of Kerala
05-02-2019 Shri Tirupathi Kumar Khemka Versus The Deputy Commissioner of Central Excise & GST, Chennai & Another High Court of Judicature at Madras
29-01-2019 P. Prabhakar Versus Commissioner of GST & Central Excise Government of India High Court of Judicature at Madras
28-01-2019 World Class Management Service Versus Commissioner of GST & CE Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
25-01-2019 Sakunthala Narayanan & Another Versus Malabalakrishnan & Others High Court of Judicature at Madras
24-01-2019 Malabar Granites, Represented by Its Managing Partner, M.K. Joseph Versus The Secretary, Koppam Grama Panchayat & Others High Court of Kerala
23-01-2019 M/s. Greenpeace Luxury Homes, LLP, Rep. by its Designated Partner, Paul Rathna Kumar Earnarst Versus V. Anantha Narayanan & Others High Court of Judicature at Madras
07-01-2019 M/s. G.K. Granites, Oorakkad Versus Oriental Insurance Company Ltd., Divisional Office, Tripunithura, Plakkat Building, Market Junction, Tripunithura P.O, Ernakulam Dist., Cochin & Others Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
07-01-2019 R. Narayanan Versus State (Govt of NCT of Delhi) High Court of Delhi
21-12-2018 M/s. Indo Asian Finance Ltd., Rep. by Ravi Narayanan Versus S. Suresh High Court of Judicature at Madras
17-12-2018 M/s. G.K. Granites Limited, Kureekkal, Ernakulam Versus State of Kerala, Represented by Its Secretary To Government, Department of Taxes, Government Secretariat, Thiruvananthapuram High Court of Kerala
07-12-2018 State of Kerala, Rep. by The Commissioner & Secretary, Trivandrum & Others Versus Poovankarachalil Narayanan (Died) & Others High Court of Kerala
06-12-2018 Kun Motor Co. Pvt. Ltd., Puducherry, Represented by Collin Elson, Sales Manager & Another Versus The Asst. State Tax Officer, Kerala State GST Department, Thiruvananthapuram & Another High Court of Kerala
04-12-2018 Narayanan Versus State Rep by Deputy Superintendent of Police, Kallakurichi High Court of Judicature at Madras
27-11-2018 V. Narayanan Versus The District Collector, Madras District, Rajaji Salai, Chennai & Others High Court of Judicature at Madras
22-11-2018 M/s. TMT. Granites (Pvt) Ltd. Palakkad, Represented by Its Managing Director, Tom George Versus The Commissioner, State GST Department, Trivandrum & Others High Court of Kerala
14-11-2018 M/s. Suryadev Alloys & Power Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
12-11-2018 Commercial Tax Officer, Idukki & Others Versus M/s. Mar Basil Granites & Metals Chaturangapara, Idukki Represented by its Managing Partner, K.C. George & Others High Court of Kerala
09-11-2018 M/s. SRF Ltd., Manali Versus The Commissioner of G.S.T. & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
26-10-2018 K. Narayanan Versus The Director General of Police, Mylapore, Chennai & Others High Court of Judicature at Madras
05-10-2018 Narayanan Versus State Deputy Superintendent of Police, Trichy Before the Madurai Bench of Madras High Court
24-09-2018 M/s. KK Rocks & Granites India P. Versus The Dcit, Cen Circle, Tvm Income Tax Appellate Tribunal Cochin
12-09-2018 S. Muthu Narayanan & Others Versus Paulraj Naicker Before the Madurai Bench of Madras High Court
10-09-2018 Commissioner of GST & Central Excise Versus Dymos India Automotive Private Limited High Court of Judicature at Madras
07-09-2018 Vedantha Desikar Devasthanam, Represented by its Trustees, S. Sathya Narayanan, Chennai Versus The Commissioner, Corporation of Chennai & Others High Court of Judicature at Madras
11-08-2018 Central Bank of India, Rep. by its Chief Manager, M. Narayanan Versus The District Collector, Kancheepuram & Others High Court of Judicature at Madras
10-08-2018 P.K. Narayanan Raja Versus Ambika & Another Supreme Court of India
06-08-2018 P. Narayanan Versus The State of Tamilnadu Rep.by the Secretary to the Government, School Education Department, Chennai & Others High Court of Judicature at Madras
24-07-2018 Maxworth Plywood Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
24-07-2018 Andhra Organics Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
24-07-2018 Vijay Prestressed Products Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench, Allahabad
23-07-2018 Consim Info Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai South Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 M/s. Leo Oils & Lubricants Versus Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Terex India Pvt. Ltd V/S The Commissioner of G.S.T. & C.E., Salem Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Alkraft Thermo Technologies Pvt. Ltd V/S Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
11-07-2018 Anuradha Sharma V/S Commissioner (Appeals), Customs GST and Central Excise, Lucknow Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
10-07-2018 M/s. K. Bit Brave Sourcing Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd. Versus Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Vijaya & Others Versus R. Sankar Narayanan Before the Madurai Bench of Madras High Court
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
06-07-2018 Shanthakoti Enterprises Quarry Owner & Exporters of Block Granites Dealer Versus State of Karnataka & Others High Court of Karnataka
03-07-2018 Sparsha Logistics V/S CCT, Hyderabad G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad