Beena Steel Corporation vs. The A.S.T.O
Held
The Court directed the release of the goods and vehicle upon furnishing a bank guarantee for the demanded security deposit. The adjudicating authority was then to pass orders after hearing the petitioner.
Facts
A consignment of goods was detained by the respondent GST authorities. The petitioner was aggrieved by the demand of a security deposit as a condition for the release of the goods and vehicle.
Key Issues
Whether the detention of goods was justified due to non-compliance with prescribed documentation under the SGST Act, and the conditions for release of detained goods.
Sections Cited
SGST Act
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 THURSDAY, THE 31ST DAY OF AUGUST 2017/9TH BHADRA, 1939 WP(C)No.28277 of 2017 (H) --------------------------- PETITIONER: ----------- BEENA STEEL CORPORATION, ERUVA P.O, KAYAMKULAM, PIN 690 564 REPRESENTED BY ITS PARTNER SRI.VISHNU VIJAYAN
BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT: -------------- THE ASSISTANT SALES TAX OFFICER, GST DEPARTMENT, THRISSUR 686 601
BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN V.K THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 28277 of 2017 (H) --------------------------- APPENDIX PETITIONER EXHIBITS: -------------------- EXHIBIT P1 COPY OF CERTIFICATE OF REGISTRATION
EXHIBIT P2 COPY OF DELIVERY NOTE DATED 21-08-2017
EXHIBIT P3 COPY OF NOTICE DATED 22-08-2017 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P4 COPY OF REPLY DATED 22-08-2017 FILED BY THE PETITIONER
RESPONDENT EXHIBITS: NIL ------------------- //// PA TO JUDGE bng
A.K.JAYASANKA
The judgment continues below.
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