Mariyam Steel vs. State Tax Officer
Held
The Court directed the release of the goods and vehicle upon the petitioner furnishing a bank guarantee for the demanded amount. The adjudicating authority was ordered to pass orders within two weeks after hearing the petitioner.
Facts
A consignment of M.S scrap being transported by the petitioner was detained by the respondent. The petitioner was aggrieved by the demand of a security deposit as a condition for the release of the goods and vehicle.
Key Issues
Whether the petitioner should be compelled to pay the security deposit before the adjudication of the detention notice. The proper documentation accompanying the consignment was also in question.
Sections Cited
SGST Act and Rules
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 OCTOBER 2017/4TH KARTHIKA, 1939 ---------------------------- PETITIONER : --------------------- MARIYAM STEELS, XI/430E, CHERIYA KADAU, KANNAMALI, KOCHI - 682 008, REPRESENTED BY ITS PROPRIETOR SRI. N.S SAJAR.
BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT : ------------------------- STATE TAX OFFICER, (INTELLIGENCE INSPECTOR), SQUAD NO.6, STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, PALAKKAD - 678 001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ---------------------------------------- EXHIBIT P1 COPY OF PROVISIONAL CERTIFICATE OF REGISTRATION UNDER THE KERALA GOODS AND SERVICES TAX ORDINANCE, 2017. EXHIBIT P2 COPY OF TAX INVOICE DATED 19-10-2017.
The judgment continues below.
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