M/S.A.T.Floors vs. The Intelligence Inspector, The Commercial Tax
Held
The Court directed the release of the goods and vehicle upon the petitioner furnishing a bond with a bank guarantee for the security deposit amount. The adjudicating authority was directed to pass orders within two months after hearing the petitioner.
Facts
A consignment of granite slabs was detained by the respondents due to discrepancies in the accompanying documents regarding the quantity of goods. The petitioner was aggrieved by the insistence on paying a security deposit for the release of the goods and vehicle.
Key Issues
Whether the goods and vehicle should be released upon furnishing a bond with bank guarantee instead of immediate payment of the security deposit demanded for alleged tax evasion.
Sections Cited
Section 129, Rule 140
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 31ST DAY OF AUGUST 2017/9TH BHADRA, 1939 WP(C).No. 29094 of 2017 (J) ---------------------------- PETITIONER(S): ---------------------- M/S.A.T.FLOORS, MANJERI ROAD ,TIRUKKAD, MALAPURAM DISTRICT, REPRESENTED BY POWER OF ATTORNEY HOLDER OF PROPRIETOR MR. RAESUDDEEN, S/O. MUHAMMED, AGED 27 YEARS, MR.SHARAFUDDEEN,S/O.ABDUL AZEEZ, AGED 50 YEARS, PUTHAN PEEDIKA HOUSE, ANAMARI, VAZHIKADAV, MALAPPURAM.PIN-679 333. BY ADVS.SRI.R.O.MUHAMED SHEMEEM SMT.NASEEHA BEEGUM P.S. SRI.T.P.ABDUL HAMEED SRI.SAIBAN NIKKISH RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.V, MALAPPURAM,PIN-679 321. 2. THE COMMISSIONER OF STATE GODS AND SERVICE TAX
KERALA, DEPARTMENT OF STATE GOODS AND SERVICES TAXES, KILLIPPALAM, KARAMANA (PO), THIRUVANANTHAPURAM,PIN-695 002. 3. THE CHIEF COMMISSIONE OF CENTRAL TAXES AND CENTRAL EXCISE, DEPARTMENT OF CENTRAL GOODS AND SERVICES TAXES, THIRUVANANTHAPURAM, PIN-695 001. 4. STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TAXES D
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