IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 14^TH DAY OF MARCH 2022 / 23RD PHALGUNA, 1943 WP(C) NO. 24085 OF 2021 PETITIONER/S:

SONOTONE AUDIO LLP

102, SAVOY CHAMBERS, LINING ROAD EXTENSION, SANTACRUZ (WEST), MUMBAI-400054, REPRESENTED BY KARAN NAGPAL, DIRECTOR.

BY ADVS.

BLOSSOM MATHEW THOMAS JOHN AMBOOKEN B.SAJEEV KUMAR RESPONDENT/S:

1 THE ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.II, O/O.

DEPUTY COMMISSIONER STATE TAX (INTELLIGENCE), PALAKKAD-

678001.

2 THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678001.

OTHER PRESENT:

GP-SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

14.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

BECHU KURIAN THOMAS, J.

========================

W.P.(C) No.24085 of 2021 ------------------------------------------------

Dated this the 14^th day of March, 2022

JUDGMENT

This writ petition was filed challenging Ext.P4 showcause notice issued under Section 129 (3) of the CGST Act in GST MOV- 07. At the time of admission, this Court had directed the detained goods to be released on furnishing bank guarantee.

Learned Counsel for the petitioner submitted that goods have been thereafter released on furnishing bank guarantee. In view of the above, remedy of the petitioner is to proceed in accordance with the Statute, if final orders pursuant to Ext.P4 notice have been issued. Reserving the liberty of the petitioner to pursue its statutory remedy, this writ petition is closed. Needless to mention that the bank guarantee furnished by the petitioner shall not be invoked, till the statutory period for filing the appeal expires.

The writ petition is closed accordingly.

sd/

BECHU KURIAN THOMAS JUDGE jm/

APPENDIX OF WP(C) 24085/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INVOICE DATED 7.9.2021.

Exhibit P2 TRUE COPY OF THE E WAY BILL DATED 8.9.2021.

Exhibit P3 TRUE COPY OF FORM GST -MOV-06 ORDER OF DETENTION DATED 12.9.2021.

Exhibit P4 TRUE COPY OF THE FORM GST MOV-07-SHOW CAUSE NOTICE NO.VC-II/79/2021-22 DATED 12.9.2021.

Exhibit P5 TRUE COPY OF FORM GST-MOV-01 DATED 12.9.2021. Exhibit P6 TRUE COPY OF FORM GST-MOV-02 DATED 12.9.2021. Exhibit P7 TRUE COPY OF FORM GST-MOV-04 DATED 12.9.2021.

Exhibit P8 TRUE COPY OF REPLY SUBMITTED BY THE PETITIONER DATED 20.9.2021.

Exhibit P9 TRUE COPY OF THE COMMUNICATION ISSUED BY THE

1ST RESPONDENT DATED 28.9.2021.

Exhibit P10 TRUE COPY OF THE CIRCULAR NO.64/38/2018-GST DATED 14.9.2018 ISSUED BY MINISTRY OF FINANCE.