TIKENDRA SINGH RITHAL Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner has approached this Court aggrieved by Exts.P9 and P10 notices of detention under Section 129(1) of the Central Goods and Service Tax/State Goods and Service Tax [CGST/SGST] Act, in respect of two consignments that were consigned by him to M/s.Ceeyen Stone Crusher, Mundathadam, Parappa P.O., Kasaragod. The prayer of the petitioner is for a direction to the respondents to release the consignments against a security to be furnished by the petitioner.

(2.) I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.

(3.) On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and taking note of the detention orders passed and finding that the detention was on account of irregularities in the e-way bills that were submitted at the time of transportation, I direct the 3rd respondent to release the consignment of goods covered by Exts.P9 and P10 detention notices on the petitioner furnishing a bank guarantee for the tax and penalty amounts in respect of the said consignments. The 3 rd respondent shall thereafter adjudicate the matter, after hearing the petitioner, within an outer time limit of two weeks from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 3rd respondent, for further action.