Biju V.T. vs. The Senior Enforcement Officer
Held
The High Court disposed of the writ petition, granting the petitioner liberty to approach the 1st respondent for the vehicle's release. The 1st respondent was directed to decide on the release upon the petitioner furnishing bond and sureties, in accordance with the law.
Facts
The petitioner's vehicle was confiscated by the GST authorities (1st respondent) through an order (Exhibit P-5). The petitioner challenged this confiscation order and sought a mandamus for interim custody of the vehicle.
Key Issues
The key legal issue was the legality of the vehicle confiscation order and the petitioner's right to obtain interim custody of the confiscated vehicle under GST law.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 16TH DAY OF NOVEMBER 2023 / 25TH KARTHIKA, 1945 WP(C) NO. 37521 OF 2023 PETITIONER: BIJU V. T., AGED 51 YEARS, S/O. THANKAPPAN, VELLAMCHIRAYIL HOUSE, PLASSANAL P. O., KALAYAKANDAM,KOTTAYAM DISTRICT,PIN – 686579. BY ADVS. SRI. BOBBY RAPHEAL C. SRI. E. C. POULOSE RESPONDENTS: 1 THE SENIOR ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO. 1, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, SGST COMPLEX, PERUMANOOR, KOCHI, ERNAKULAM, PIN – 682015. 2 FASALURAHMAN P. T., PROPRIETOR, M/S. NATIONAL ENTERPRISES, PARAPPIRIVU, PUDUSSERY, THIRUVANANTHAPURAM, PIN – 695501. BY ADV. SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 37521 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.37521 of 2023 ------------------------- Dated this the 16th day of November, 2023 JUDGMENT
The present writ petition has been filed for the following reliefs; (i) call for records leading to issuance of Exhibit P- 5 order dated 2/11/2023 from the 1st resp
The judgment continues below.
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