STATE OF KERALA Vs. MOHAMMED SHEREEF

JUDGEMENT

(1.) This Review Petition has been filed by the State seeking to review the judgment dated 02.11.2020 in W.P(C).No.23397 of 2020. By the said judgment, which considered the legality of the detention of a consignment of goods at Muthanga, Wynad, during the course of interstate transportation, this Court had, taking note of the fact that the consignment was not covered by a valid delivery chalan that was one of the prescribed documents for transportation of exempted goods, found that the detention was justified. It was, however, held that the petitioner would only have to pay the lessor of an amount equal to 5% of the value of the goods or Rs.25,000/-, in terms of Section 129 (1)(b) of the CGST Act for obtaining a release of the goods and the vehicle.

(2.) In the Review Petition, it is the case of the State that, once it was found that the detention was justified, it was incumbent upon the petitioner to pay not only the amount of Rs.25,000/- in terms of Section 129(1)(b) of the CGST Act but also a similar amount under Section 129(1)(b) of the SGST Act since the tax payment under the IGST Act included components of the tax payable under both the CGST and SGST Acts. It is for correcting the said alleged error that the judgment is sought to be reviewed.

(3.) I have heard Dr.Smt.Thushara James, the learned Government Pleader for the review petitioner and Dr.Sri.K.P.Pradeep, the learned counsel for the respondents Writ Petitioner.