Sree Ganesh Gears PVT.LTD. vs. Assistant State Tax Officer
Held
The Court noted that the detention proceedings under Section 129(6) of the GST Act are time-bound. The Court expressed confidence that the State Tax Officer would dispose of the matter promptly.
Facts
The petitioner's goods were detained, and proceedings under Section 129 of the GST Act were pending. The petitioner sought an early adjudication to release the vehicle and goods without a bank guarantee.
Key Issues
Whether the detention proceedings under Section 129 of the GST Act can be expedited to allow for the release of goods and vehicle without a bank guarantee.
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 MONDAY ,THE 19TH DAY OF NOVEMBER 2018 / 28TH KARTHIKA, 1940 PETITIONER: SREE GANESH GEARS PVT.LTD., BALAGOLA INDUSTRIAL AREA, MYSORE - 570 016, REP. BY ITS AUTHORIZED PERSON M.S.VELU, S/O. MUTHUGAUNDER, AGED 73 YEARS. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER, SQUAD NO. IV, STATE GST DEPARTMENT, PALAKKAD, KERALA - 678 001. 2 STATE TAX OFFICER, SQUAD NO. IV, STATE GST DEPARTMENT, PALAKKAD, KERALA - 678 001. 3 COMMISSIONER, STATE TAX DEPARTMENT, GOVT. OF KERALA, TRIVANDRUM- 695001. 4 STATE OF KERALA, REP.BY SECRETARY TO GOVT., GOODS AND SERVICE TAX AUTHORITY, TAXES DEPARTMENT, TRIVANDRUM-695001. 5 M/S KERALA AGRO MACHINERY CORPORATION LTD., ATHANI, ERNAKULAM-683585. SMT. M.M.JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, a consignor, had its goods detained. With the proceedings under Section 129 of GST Act pending before the State Tax Officer (STO), the petitioner has filed this writ petition, s
The judgment continues below.
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