Chirakkadayil Industries vs. The Assistant State Tax Officer
Held
The High Court dismissed the writ petition as infructuous, accepting the submission from the petitioner's counsel that the matter no longer required adjudication.
Facts
The petitioner challenged the detention of goods and vehicle by tax authorities, which involved an invoice, e-way bill, and orders issued under GST MOV forms. The detention was initiated under Section 129 of the GST Act.
Key Issues
The key legal issue was the challenge to the detention of goods and vehicle under Section 129 of the GST Act by the tax authorities.
Sections Cited
Section 129(1), 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 A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 26TH DAY OF NOVEMBER 2020 / 5TH AGRAHAYANA, 1942 WP(C).No.25291 OF 2020(J) PETITIONER/S: CHIRAKKADAYIL INDUSTRIES KADUVINAL, VALLIKKUNNUM, ALAPPUZHA DIST., PIN-690 501, REPRESENTED BY ITS PROPRIETOR, SHRI. SHAHANSHA BASHEER. BY ADV. SRI.P.T.SHEEJISH RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD III, ALAPPUZHA-688 013 2 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, SGST DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001 OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25291 OF 2020(J) 2
JUDGMENT
It is submitted by the learned counsel for the petitioner that the matter has become infructuous. The writ petition is dismissed as infructuous.
A.K.JAYASANKARAN NAMBIAR JUDGE SJ
WP(C).No.25291 OF 2020(J) 3
Appendix — schedule of exhibits
The judgment continues below.
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