If transportation of goods is not accompanied by valid documents as contemplated under CGST/SGST Act and Rules then, court disposed petition filed by assessee by directing revenue to release goods and vehicle to assessee, on assessee furnishing bank guarantee for amount demanded in Ext.P6 notice.

Assessee Transportation of goods—Security deposit—Tax demand—Validity thereof—Consignment of ready made textile goods that was being transported at instance of assessee was detained by revenue — Ext.P6 was detention notice—Assessee was aggrieved by insistence of revenue that assessee must pay security deposit demanded in detention notice as condition for release of goods and vehicle—Held, objection of revenue was essentially with regard to transportation of goods not being accompanied by valid document as contemplated under CGST and SGST Act and Rules— Assessee said that although delivery chalan as contemplated under SGST Rules and KER-1 did not accompany transportation of goods, he had submitted delivery note in Form 15, which contained particulars substantially similar to what was contemplated under Rule 55 of CGST Act, and therefore, it was apparent that there was no intention to evade payment of tax— Transportation of goods was not accompanied by valid documents as contemplated under CGST/SGST Act and Rules, court disposed petition by directing revenue to release goods and vehicle to assessee, on assessee furnishing bank guarantee for amount demanded in Ext.P6 notice—Revenue should thereafter transmit files to adjudicating authority who should adjudicate matter and pass orders, after hearing, within two months from date of receipt of copy— Assessee’s petition allowed.

A consignment of ready made textile goods that was being transported at the instance of the petitioner was detained by the respondents. Ext.P6 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.

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

3. 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.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. The learned counsel for the petitioner would submit that although the delivery chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and therefore, it is apparent that there is no intention to evade payment of tax. Taking note of the said submission of the said submission of counsel for the petitioner, but finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, I dispose the writ petition by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P6 notice.

(iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the 1st respondent.

Sd/-

A.K.JAYASANKARAN NAMBIAR

JUDGE

LEGAL REFERENCES

GST Act Rule 55

CONCEPTS

GST Rules Kerala High Court

Similar Ripples

Questions

There is no question

If transportation of goods is not accompanied by valid documents as contemplated under CGST/SGST Act and Rules then, court disposed petition filed by assessee by directing revenue to release goods and vehicle to assessee, on assessee furnishing bank guarantee for amount demanded in Ext.P6 notice.

Write your Comment

Generic

Reportdata/1012_dPbWEk5.pdf

Would you like to edit this news ? Edit

Select Format

You get opportunity to take 30 day Challenge program.

Optional

Advanced

You get opportunity to take 30 day Challenge program.

Optional

Add tags

You get opportunity to take 30 day Challenge program.

Optional

PUBLISH IT

Don't sell
PUBLISH IT
Publish privately
SAVE AS DRAFT

Dont't publish now

Assessee

Transportation of goods—Security deposit—Tax demand—Validity thereof—Consignment of ready made textile goods that was being transported at instance of assessee was detained by revenue — Ext.P6 was detention notice—Assessee was aggrieved by insistence of revenue that assessee
must pay security deposit demanded in detention notice as condition for release of goods and vehicle—Held, objection of revenue was essentially with regard to transportation of goods not being accompanied by valid document as contemplated under CGST and SGST Act and Rules— Assessee said that although delivery chalan as contemplated under SGST Rules and KER-1 did not accompany transportation of goods, he had submitted delivery note in Form 15, which contained particulars substantially similar to what was contemplated under Rule 55 of CGST Act, and therefore, it was apparent that there was no intention to evade payment of tax— Transportation of goods was not accompanied by valid documents as contemplated under CGST/SGST Act and Rules, court disposed petition by directing revenue to release goods and vehicle to assessee, on assessee furnishing bank guarantee for amount demanded in Ext.P6 notice—Revenue should thereafter transmit files to adjudicating authority who should adjudicate matter and pass orders, after hearing, within two months from date of receipt of copy— Assessee’s petition allowed.

A consignment of ready made textile goods that was being
transported at the instance of the petitioner was detained by the
respondents. Ext.P6 is the detention notice. In the writ petition,
the petitioner is aggrieved by the insistence of the respondents that
the petitioner must pay the security deposit demanded in the
detention notice as a condition for release of the goods and vehicle.

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

3. 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.P6 detention notice, it is
seen that the objection of the respondents is
essentially with regard to the transportation of
the goods not being accompanied by a valid
document as contemplated under the CGST and
SGST Act and Rules. The learned counsel for the
petitioner would submit that although the
delivery chalan as contemplated under the SGST
Rules and KER-1 did not accompany the
transportation of the goods, he had submitted
the delivery note in Form 15 of the Kerala Value
Added Tax Act, which contains the particulars
substantially similar to what is contemplated
under Rule 55 of the CGST Act, and therefore, it
is apparent that there is no intention to evade
payment of tax. Taking note of the said
submission of the said submission of counsel for
the petitioner, but finding that the transportation
of the goods was not accompanied by the valid
documents as contemplated under the
CGST/SGST Act and Rules, I dispose the writ
petition by directing the 1st respondent to release
the goods and the vehicle to the petitioner, on
the petitioner furnishing a bank guarantee for
the amount demanded in Ext.P6 notice.

(ii) The 1st respondent shall thereafter transmit
the files to the adjudicating authority who shall
adjudicate the matter and pass orders, after
hearing the petitioner, within two months from
the date 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.

Sd/-

A.K.JAYASANKARAN NAMBIAR

JUDGE

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

3. 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.P6 detention notice, it is
seen that the objection of the respondents is
essentially with regard to the transportation of
the goods not being accompanied by a valid
document as contemplated under the CGST and
SGST Act and Rules. The learned counsel for the
petitioner would submit that although the
delivery chalan as contemplated under the SGST
Rules and KER-1 did not accompany the
transportation of the goods, he had submitted
the delivery note in Form 15 of the Kerala Value
Added Tax Act, which contains the particulars
substantially similar to what is contemplated
under Rule 55 of the CGST Act, and therefore, it
is apparent that there is no intention to evade
payment of tax. Taking note of the said
submission of the said submission of counsel for
the petitioner, but finding that the transportation
of the goods was not accompanied by the valid
documents as contemplated under the
CGST/SGST Act and Rules, I dispose the writ
petition by directing the 1st respondent to release
the goods and the vehicle to the petitioner, on
the petitioner furnishing a bank guarantee for
the amount demanded in Ext.P6 notice.

Sd/-

A.K.JAYASANKARAN NAMBIAR

JUDGE

Hi Thakurani,
I want to withdraw in my Thakurani wallet
Thanks,

Select the reason for validity check

I feel great..the news is still good.please give the reason too..thanks..

Why do you think the News as invalid?” Please mention the reason.

I appreciate your effort. May I request you to select one of the reasons from below.
I am marking this post and your reason to Thakurani Moderators. They will take appropriate action.
Thanks,

Write your reason

My Dear ,

Harassing

Spam

Ingenuine

Rotten

Alien

Plagiarism

Unformatted

If transportation of goods is not accompanied by valid documents as contemplated under CGST/SGST Act and Rules then, court disposed petition filed by assessee by directing revenue to release goods and vehicle to assessee, on assessee furnishing bank guarantee for amount demanded in Ext.P6 notice.