M/S. Level 10 Retail Venture vs. The State Tax Officer
Held
The Court directed the release of the goods and vehicle upon furnishing a bank guarantee for the demanded amount. The adjudicating authority was ordered to pass orders after hearing the petitioner within two months.
Facts
A consignment of ready-made textile goods was detained by the respondents. The petitioner was aggrieved by the insistence on paying a security deposit as a condition for the release of the goods and vehicle.
Key Issues
Whether the goods and vehicle should be released upon furnishing a bank guarantee instead of an immediate payment of the security deposit demanded in the detention notice.
Sections Cited
Section 129, Rule 55
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 24TH DAY OF NOVEMBER 2017/3RD AGRAHAYANA, 1939 WP(C).No. 37991 of 2017 (Y) ---------------------------- PETITIONER(S): ------------- M/S. LEVEL 10 RETAIL VENTURE, CHOOLACKAL BUILDING, 40/1681-A & 40/1681 AI, CORPORATION OF COCHIN, CONVENT JUNCTION, ERNAKULAM- 682 011. REPRESENTED BY ITS MANAGING PARTNER
BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT(S): ---------------------------
THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO. 1 MATTANCHERY AT MINI CIVIL STATION ALUVA.
THE GOVERNMENT OF INDIA, NEW DELHI, DEPARTMENT OF REVENUE, CENTRAL BOARD
OF EXCISE AND CUSTOMS, NEW DELHI- 110 001. REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE.
STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS & SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 REPRESENTED BY THE SECRETARY TO GOVERNMENT
R1, R3 BY GOVERNMENT PLEADER SRI. SHAMSUDHEEN.V.K. R2 BY SREELAL N. WARRIER, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-11-2017, TH
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.