Southern Ispat And Energy (PVT) LTD. vs. The Assistant State Tax Officer
Held
The Court directed the respondents to release the detained goods and vehicles. This release was contingent upon the petitioner furnishing a bank guarantee.
Facts
The petitioner's goods and vehicles were detained by the Assistant State Tax Officer. The petitioner filed a writ petition seeking the release of these goods and vehicles.
Key Issues
The primary issue was the detention of goods and vehicles under GST law and the petitioner's right to seek their release.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF DECEMBER 2018 / 7TH POUSHA, 1940 WP(C).No. 42666 of 2018 PETITIONER/S: SOUTHERN ISPAT AND ENERGY (PVT) LTD., WARD NO.VII/676,677,678, KOTTAYI, PALAKKAD-678 572, REPRESENTED BY ITS MANAGING DIRECTOR, VIVEK AGARWAL, S/O.K.K.AGARWAL, AGED 45 YEARS. BY ADVS. SRI.JACOB SEBASTIAN SRI.K.V.WINSTON RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.V, STATE GST DEPARTMENT, PALAKKAD, PIN-678 001. 2 THE STATE TAX OFFICER, STATE GST DEPARTMENT, PALAKKAD-67 001. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNEMNT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM, PIN-695 001. BY GOVERNMENT PLEADER SRI. SYAMAPRASANTH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 42666 of 2018 2 JUDGMENT There shall be a direction to respondents to release goods and vehicles on furnishing Bank Guarantee. Accordingly, this writ petition (Civil) is disposed of. A.MUHAMED MUSTAQUE JUDGE
Appendix — schedule of exhibits
The judgment continues below.
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