Sameer K.T. vs. The Assistant State Tax Officer
Held
The Court directed the competent authority to complete the adjudication process within a week. The goods were ordered to be released forthwith if the petitioner complied with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.
Facts
The petitioner's goods were detained by the State Tax Officer. The petitioner sought the release of these detained goods.
Key Issues
Whether the detained goods should be released pending adjudication and the timeline for adjudication.
Sections Cited
Section 129, Rule 140(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 19TH DAY OF DECEMBER 2017/28TH AGRAHAYANA, 1939 ---------------------------- PETITIONER : ----------------------- SRI. SAMEER K.T., (PROPRIETOR), M/S. BISMAILLAH GRANITES, VELLIMUKKU.P.O., PALAKKAL, MALAPPURAM-676 317. BY ADVS.SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT(S): -------------------------- 1. THE ASST STATE TAX OFFICER, SURVEILLANCE SQUAD, STATE GST DEPARTMENT, WAYANAD AT SULTHANBATHERYY-673 592 2. THE STATE TAX OFFICER, SURVEILLANCE SQUAD, STATE GST DEPARTMENT, WAYANAD AT SULTHANBATHERRY-673 592 3. THE STATE OF KERALA, DEPARTMENT OF TAXES, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS SECRETARY.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts
Appendix — schedule of exhibits
The judgment continues below.
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