Kesavan vs. The Commissioner Of State GST
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 22ND DAY OF SEPTEMBER 2021 / 31ST BHADRA, 1943 WP(C) NO. 17990 OF 2021 PETITIONER : KESAVAN, AGED 37 YEARS, S/O.VILLAYUTHAM, NO.4/31-A, SAMIAPATTI, PERAIYUR, KAMUTHI TALUK, RAMANATHAPURAM, TAMILNADU. BY ADV L.RAJESH NARAYAN RESPONDENTS : 1 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE STATE TAX OFFICER, SPECIAL SQUAD, STAT G.S.T DEPARTMENT, PALAKKAD-678001. 3 ASSISTANT STATE TAX OFFICE, SPECIAL SQUAD, O/O.THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) KERALA GST DEAPRTMENT, PALAKKAD-678001. BY SR.GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17990 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.17990 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 22nd day of September, 2021
JUDGMENT It is submitted that this Court had in WP(C) No.17734 of 2021 dismissed the writ petition filed by the owner of the vehicle over which the excavator which is the subject of this writ petition was being transported. It is also submitted that in view of the disposal of the aforementioned writ petition, nothing further survives in this writ petition.
Having regard to the relief claimed for in this writ petition, which was to quash Exts.P4 and P5 i.e. the order of detention under Section 129 (3) of the Central Goods and Services Tax Act, 2017 I leave it open to the petitioner to work out his remedies as provided under the statute. In view of the aforesaid, this writ petition is dismissed. BECHU KURIAN THOMAS, JUDGE RKM
WP(C) NO. 17990 OF 2021 3 APPENDIX OF WP(C) 17990/2021 PETITIONER'S EXHIBITS : Exhibit P1OF THE LOAN SANCTION LETTER WITH REPAYMENT SCHEDULE. Exhibit P2OF THE INVOICE DATED 28.07.2021. Exhibit P3OF THE E WAY BILL DATED 03.08.2021 NO.541283048504. Exhibit P4OF THE NOTICE UNDER S.129(3) DATED 05.08.2021. Exhibit P5OF THE ORDER OF DETENTION DATED 05.08.2021. Exhibit P6OF THE STATEMENT OF THE DRIVER DATED 04.08.2021. Exhibit P7OF THE PHYSICAL VERIFICATION REPORT DATED 05.08.2021. Exhibit P8OF THE E WAY BILL DATED 03.08.2021. Exhibit P9OF THE NOTICE DATED 05.08.2021. Exhibit P10OF THE STATEMENT DATED 24.08.2021.
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.