Husky Injenction Molding Systems vs. The Commissioner Of State Tax
Held
The Court recorded an arrangement where the petitioner could remit dues using a challan generated by authorities under a temporary registration, facilitating the release of goods. The petitioner agreed to this procedure.
Facts
The petitioner, registered in Tamil Nadu, had its goods intercepted and detained in Kerala. The authorities insisted on temporary registration for payment of dues, which the petitioner opposed.
Key Issues
The primary issue was the procedure for remitting tax and penalty for goods detained under Section 129 when the transporter has registration in another state. The court also considered the practical difficulties in compliance.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 WP(C).No. 41535 of 2018 PETITIONER/S: HUSKY INJENCTION MOLDING SYSTEMS (INDIA) PRIVATE LIMITED, CHENNAI, HAVING REGISTERED OPFFICE AT PLOT NO. P-47, 8TH AVENUE, DOMESTIC TRAFFIC AREA, MAHINDRA WORLD CITY, NAHAM SUB POST, ANJUR VILLAGE, CHENGALPET TALUK, KANCHIPURAM DISTRICT, TAMIL NADU, PIN 603 N004, REPRESENTED BY MR. VALLIAPPA NAGARAJAN, MANAGER, LOGISTICS AND TRADE COMPLIANCE, AGED 56 YEARS, S/O. RM VV VALIAPPAN. BY ADVS. SRI.RAJESH NAIR SRI.JOSEPH PRABAKAR RESPONDENT/S: 1 THE COMMISSIONER OF STATE TAX KERALA GST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM PIN 695 002. 2 ASSISTANT COMMISSIONER (INT.) PALAKKAD, KERALA GST DEPARTMENT, PALAKKAD, PIN 678 001. 3 DEPUTY COMMISSIONER OF STATE TAX, PALAKKAD PIN 678 001 4 ASSISTANT STATE TAX OFFICER, SQUAD NO. 1, KERALA GST DEPARTMENT, PALAKKAD PIN 678 001. W.P.(C) No.41535/2018 -2- OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petit
The judgment continues below.
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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.