M/S. Port Land Impex vs. The Assistant State Tax Officer

WP(C)/42261/2018HC KeralaGSTCNR KLHC01097764201821 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

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Held

The Court directed the release of the goods and vehicle upon furnishing a bank guarantee for the tax and penalty due, and a bond for the value of the goods.

Facts

The petitioner imported car accessories, which were detained along with the vehicle during transit. The authorities demanded penalty, leading the petitioner to challenge the detention and penalty notice.

Key Issues

Whether the goods and vehicle detained for alleged GST non-compliance should be released pending final adjudication, and under what conditions.

Sections Cited

Rule 140(1)

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Cause title — parties, addresses and appearances

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. 42261 of 2018 PETITIONER: M/S. PORT LAND IMPEX 10/223-D,CHEMBRA,MEENANDATHUR.P.O, MALAPPURAM,PIN-676307,REPRESENTED BY ITS PROPRIETOR,SHRI.SHAMSUDHEEN MANNOOPARAMBIL. BY ADV. SRI.M.S.SAJEEV KUMAR RESPONDENT: THE ASSISTANT STATE TAX OFFICER SQUAD NO.V,STATE GST DEPARTMENT,STATE GOODS AND SERVICE TAX COMPLEX,KENATHUPARAMBU, KUNATHURMEDU,PALAKKAD,KERALA-678001. DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 42261 of 2018 2

JUDGMENT The petitioner imported car accessories from China, cleared the goods through Chennai Port, and transported them to Ernakulam, based on the Ext.P4 e-way bill and Ext.P7 invoice. The vehicle and the goods were detained by the respondent authorities as per the Ext.P5 proceedings, and demanded penalty under Ext.P6. Aggrieved, the petitioner has filed this writ petition.

In the writ petition, the petitioner sought the following reliefs: “(i) Issue a writ of certiorari or appropri

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.