GST Library

Login | Register

Best GST Library

Subscription Plans

TaxGPT New

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Fees Manager

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services


GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
Translate by TaxGPT: 

FOCUZ CONSTRUCTIONS EQUIPMENTS (A DIVISION OF FOCUZ CORPORATION PVT LTD) vs. THE ASST. STATE TAX OFFICER (INTELLIGENCE) STATE GOODS AND SERVICE AND OTHER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
S.k.devi
Res. Counsel
Thushara James

Petitioner / Applicant

FOCUZ CONSTRUCTIONS EQUIPMENTS (A DIVISION OF FOCUZ CORPORATION PVT LTD)

Respondent THE ASST. STATE TAX OFFICER (INTELLIGENCE) STATE GOODS AND SERVICE AND OTHER
Court Kerala High Court
State

Kerala

Date Aug 20, 2020
Order No.

WP (C). No. 17250 OF 2020 (E)

Citation

2020(8) TAXREPLY 3266

Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in

ORDER

The petitioner has approached this Court aggrieved by the detention of a consignment of construction equipments, that was being transported at his instance. On a perusal of Ext.P7 notice it is seen that the objection of the 1 st respondent is essentially with regard to the documents that had to accompany the transportation of the goods. It is the specific case of the 1 st respondent that the documents did not reflect the transaction covered by the transportation that was apprehended. On a perusal of Ext.P7 notice, I find that the detention by the 1 st respondent cannot be said to be unjustified. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent. 3. Taking note of the submission of the learned counsel for the petitioner, I direct the 1st respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount mentioned in Ext.P7 notice. The respondents shall, t....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
24
Jan
S
M
T
W
T
F
S
24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jan

☑ Monthly | GSTR-11

GSTR-11 for the m/o Dec 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)