Shankar Mohan vs. Intelligence Inspector
Held
The Court directed the competent authority to expedite the adjudication of the matter within a week. It also ordered the release of the detained goods if the petitioner complied with Rule 140(1) of the Kerala Goods and Services Tax Rules.
Facts
The petitioner's goods were detained by the Intelligence Inspector under the GST Act. The petitioner sought the release of these detained goods.
Key Issues
The primary issue was the release of goods detained under Section 129 of the GST Act pending adjudication. The court considered the procedure for release of detained goods.
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 MONDAY, THE 18TH DAY OF DECEMBER 2017/27TH AGRAHAYANA, 1939 WP(C).No. 40622 of 2017 (C) ---------------------------- PETITIONER:- ---------- SHANKAR MOHAN AGED 33 YEARS, S/O. P. MOHANAN NAIR, MANAGING PARTNER, M/S. NASS FLOORINGS & BLINDS, 32/2987 B & B1, SALAMIYA BUILDINGS, AYSHA RAOD, NEAR GOLD SOUK, N.H. BYE PASS, PONNURUNNI, VYTTILA P.O. COCHIN-19. BY ADV. SRI.C.K.SREEJITH RESPONDENTS:- ----------- 1. INTELLIGENCE INSPECTOR SQUAD NO. VIII, DEPT. OF COMMERCIAL TAXES, ERNAKULAM-682 031. 2. THE INTELLIGENCE OFFICER DEPARTMENT OF GOODS & SERVICE ACT/COMMERCIAL TAX DEPARTMENT, ERNAKULAM-682 031. 3. COMMISSIONER GOODS & SERVICE TAX AUTHORITY, GOVT. OF KERALA, ERNAKULAM-682 031. 4. STATE OF KERALA REP.BY SECRETARY TO GOVT., GOODS & SERVICE TAX AUTHORITY, TAXES DEPARTMENT, TRIVANDRUM-695 001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40622 of 2017
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.