Kesavan vs. The Commissioner Of State GST
Held
The High Court dismissed the writ petition, noting that the related petition by the vehicle owner had already been dismissed. The Court left it open for the petitioner to pursue remedies as provided under the statute.
Facts
The petitioner challenged the detention orders (Exts. P4 and P5) issued under Section 129(3) of the CGST Act concerning an excavator being transported. A previous writ petition filed by the owner of the vehicle transporting the same excavator had already been dismissed by the Court.
Key Issues
The key legal issue was whether the detention orders issued under Section 129(3) of the Central Goods and Services Tax Act, 2017 for the transported excavator should be quashed.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, 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
The judgment continues below.
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