Saritha Rajeevan vs. Assistant State Tax Officer

WP(C)/39417/2018HC KeralaGSTCNR KLHC01091623201804 December 2018Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

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Held

The Court held that the vehicle could be released only upon furnishing a bank guarantee. This release would be subject to the ongoing adjudication proceedings.

Facts

The petitioner's vehicle was detained for transporting a consignment without proper documents. The petitioner claimed no responsibility for the goods and sought the release of the vehicle.

Key Issues

Whether a vehicle detained for transporting goods without documents can be released pending adjudication, and under what conditions.

Sections Cited

Section 129(3)

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY ,THE 04TH DAY OF DECEMBER 2018 / 13TH AGRAHAYANA, 1940 WP(C).No. 39417 of 2018 PETITIONER/S: SARITHA RAJEEVAN, AGED 43 YEARS LAKSHMI NIVAS NO 57,KAITHAVARAM NAGAR,KANGATH MUKKU,THIRUMULLAVARAM P.O.KOLLAM 691 000 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: ASSISTANT STATE TAX OFFICER, MOBILE SQUAD NO.1.STATE GOODS AND SERVICE TAX DEPARTMENT,BAPPUJI NAGAR,ASRAMOM KOLLAM 691 002. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC 39417/2018

J U D G M E N T The petitioner is the owner of vehicle bearing registration No.KL-02/BF-2673.

It was detained for transporting consignment without documents . The petitioner submits that he has no responsibility in regard to the goods carried and therefore, the vehicle shall be ordered to be released.

Having regard to the nature of the provision, I am of the view that the vehicle can be released only on furnishing bank guarantee. Therefore, the vehicle shall be released to the petitioner on furnishing bank guarantee. This

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.