2018 (4) TMI 366 - HC - GST

Detention of goods with conveyance - Section 129 of the CGST and SGST Acts - discrepancy of the documents - the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam - Held that - The grievance voiced by the first petitioner is one to be raised before the adjudicating authority under Section 129 of the CGST and SGST Acts - petition is disposed of directing the second respondent to complete the proceedings initiated in terms of Ext.P1 notice against the first petitioner - petition disposed off.

Summary

Issues:
1. Maintainability of a joint writ petition by petitioners.
2. Detention of goods under Section 129 of the Central Goods and Services Tax and the Kerala State Goods and Services Act.
3. Allegations of document interchange and detention by the second respondent.
4. Petitioner's claim of receiving goods and documents as intended for the distributor.
5. Discrepancy in documents leading to the initiation of proceedings under Section 129 of the CGST and SGST Acts.

Analysis:
1. The judgment addressed the issue of whether the petitioners could maintain a joint writ petition. The counsel for the petitioners sought permission to withdraw the writ petition concerning the second petitioner while reserving the right for the second petitioner to file a fresh writ petition. The court, considering the circumstances, granted the permission requested by the counsel.

2. The case involved the detention of goods under Section 129 of the Central Goods and Services Tax and the Kerala State Goods and Services Act. The first petitioner alleged that goods consigned by M/s.GlaxoSmithKline through the second petitioner were detained due to document discrepancies. The first petitioner received the goods and claimed no wrongdoing in the documents, contesting the initiation of proceedings against them.

3. The first petitioner raised concerns about the interchange of documents by the vehicle crew, leading to the detention of goods intended for the distributor at Ottappalam. The second respondent detained the conveyance and goods, issuing a notice (Ext.P1) under Section 129 of the CGST and SGST Acts, prompting the first petitioner to challenge the detention and proceedings initiated against them.

4. The court directed the second respondent to complete the proceedings initiated against the first petitioner within a week from the judgment's receipt. The grievance raised by the first petitioner was deemed appropriate for adjudication under Section 129 of the CGST and SGST Acts, indicating that the matter should be resolved through the established legal procedures rather than the writ petition.

5. In conclusion, the judgment focused on the procedural aspect of addressing the detention of goods and discrepancies in documents under the relevant tax laws. It emphasized the need for the first petitioner to engage with the adjudicating authority to resolve the issues raised, ensuring a timely and proper conclusion to the proceedings initiated against them based on the allegations and claims presented in the case.