M/S. Arasan Beedi Company Private Limited vs. The Asst.State Tax Officer
Held
The Court directed the release of the petitioner's goods and vehicle. This was conditional upon the petitioner furnishing a bank guarantee for the tax and penalty due, and a bond for the value of the goods.
Facts
The petitioner's vehicle and goods were detained by the GST authorities while being transported. The detention was pursuant to proceedings initiated under Section 129 of the GST Act.
Key Issues
Whether the goods and vehicle detained under Section 129 of the GST Act should be released pending final adjudication, and under what conditions.
Sections Cited
Section 129, Rule 140(1)
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 THURSDAY ,THE 13TH DAY OF DECEMBER 2018 / 22ND AGRAHAYANA, 1940 PETITIONER: M/S. ARASAN BEEDI COMPANY PRIVATE LIMITED AATHIKADU ROAD, THEKKEVILA P.O., KOLLAM-16, REPRESENTED BY ITS MANAGER, S.ABDUL RASHEED, S.ABDUL RASHEED, AGED 62, S/O.LAGE SYED MOHAMMED. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST.STATE TAX OFFICER, SURVEILLANCE SQUAD NO.III, STATE GST DEPARTMENT, KOLLAM-691 001. 2 THE COMMISSIONER OF STATE GST, TAX TOWERS,KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner is a private limited company and an assessee under the GST Act. While consigning goods from Tirunelveli to Kerala the vehicle and the goods were detained by the 1st respondent pursuant to Exts.P3 to P5 proceedings under Section 129 of the GST Act.
In the writ petition, the petitioner sought the following reliefs: “(i) To quash Ext.P3 & P3(a), P4 &
The judgment continues below.
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