St.Francis De Sales Press vs. The Assistant State Tax Officer
Held
The Court found the detention justified but directed the authorities to release the goods upon the petitioner furnishing a bank guarantee for the amount demanded in the notice. The respondents were then to proceed with the final adjudication order under Section 129(3) of the GST Act.
Facts
The petitioner challenged the detention of goods by tax authorities due to the absence of a valid e-way bill for one segment of transportation, as indicated in a Form GST-MOV-07 notice. The petitioner sought the release of the detained goods.
Key Issues
The legality of goods detention due to an e-way bill defect and the conditions for their release pending final adjudication proceedings.
Sections Cited
Section 129(3)
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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 W.P(C).No.25598 OF 2020(Y) PETITIONER: M/S.ST.FRANCIS DE SALES PRESS BRANCH, TC 38/2472, KILLIPALAM JUNCTION, CHALAI P.O., TRIVANDRUM 695 036 (HO - P.B.NO.2562, BROADWAY, ERNAKULAM), REP. BY ITS MANAGING PARTNER, PAUL BENEDICT SEBASTIAN BY ADVS.SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER KERALA STATE GOODS AND SERVICES TAX DEPARTMENT SQUAD NO.II, CHENGANNUR 689 121 2 THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT SQUAD NO.II, CHENGANNUR 689 121 3 THE STATE TAX OFFICER (INTELLIGENCE) KERALA STATE GOODS & SERVICES TAX DEPARTMENT SQUAD NO.II, CHENGANNUR 689 121 BY SMT.DR.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.25598/2020 J U D G M E N T The petitioner has approached this Court aggrieved by the detention of goods that were bein
The judgment continues below.
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