Saheer P.M vs. State Of Kerala
Held
The Court directed the release of the petitioner's 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's goods and vehicle were detained because the E-way bill did not contain the vehicle details, despite the goods being purchased with a valid invoice. The petitioner sought to quash the detention order and release the goods.
Key Issues
Whether goods and vehicle detained for E-way bill discrepancies should be released on furnishing security.
Sections Cited
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 FRIDAY ,THE 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940 WP(C).No. 39043 of 2018 PETITIONER/S: SAHEER P.M,AGED 41 YEARS PROPRIETOR, S.M.SOFT COMPUTERS,KALAPURAKKAL BUILDING, MAIN ROAD, SULTHAN BATHERY, WAYANAD 673 592 BY ADVS. DR.K.P.PRADEEP SRI.NIRMAL V NAIR RESPONDENT/S: 1.STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA 695 001. 2. THE COMMISSIONER OF STATE GST, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, KERALA 695 001. 3. ASSISTANT STATE TAX OFFICER, SURVEILLANCE SQUAD NO.V, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, MUTHANGA, WAYANAD 673 592. 4. THE UNION OF INDIA, REP.BY THE SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001. 5. GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI 110001. 6. GOODS AND SERVICE TAX NET WORK, THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI 110037. 7. CHIEF COMMISSIONER OF CENTRAL TAXES, CENTRAL GST OFFICE, CENTRAL REVENUE BUILDING, IS
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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.