GOKUL P.G. Vs. STATE OF KERALA

JUDGEMENT

(1.) As both these writ petitions involve a common issue and pertain to the same transaction, they are taken up for consideration together and disposed by this common judgment.

(2.) The petitioners are the owner of the goods consigned from Kanyakumari in Tamil Nadu to Kalyan in Maharashtra, as well as the owner of the vehicle in which the said goods were being transported. The goods and the vehicle, during the course of transit through the State of Kerala, were detained by the respondents at Vattolipady near Perumbavoor. The consignment, on interception, was found to be covered by an invoice as well as an e-way bill that showed the payment of tax [IGST] for the inter-state movement covering the journey from Kanyakumari to Kalyan. The detention, however, was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and Maharashtra.

(3.) It would appear that the respondents passed an order for physical verification in FORM GST MOV-2, and immediately on receipt of the same, the petitioner in W.P(C).No.21907/2020 approached this Court challenging the detention of the goods and the vehicle. While the learned Government Pleader took time to get instructions in the matter, a statement was also recorded from the owner of the goods as also the driver of the vehicle, and copies of the said statements were made available before this Court. The respondents had also, in the meanwhile, collected material in the form of information from the Tax authorities in Kanyakumari and the Motor Vehicle authorities in Kerala to suggest that the consignment in question did not originate from Kanyakumari. Based on the information available with them, that suggested that the goods had actually been loaded in the vehicle only from Nellikuzhi in Kerala, the respondents invoked the provisions of Section 130 of the GST Act, to issue a notice in FORM GST MOV-10 to the petitioners.