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M/S. HYDROLIC CORPORATION KERALA vs. THE ASST. STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
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K.dilip
P.rafthas
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Paul Abraham Vakkanal

Petitioner / Applicant

M/S. HYDROLIC CORPORATION KERALA

Respondent THE ASST. STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Aug 11, 2020
Order No.

W.P(C).No.16384 OF 2020

TR Citation 2020 (8) TR 3215
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ORDER

The petitioner has approached this Court aggrieved by Ext.P4 notice issued to him under Section 129 of the GST Act. On a perusal of the detention notice, it is seen that the detention of the vehicle and the goods was on the finding that the goods on inspection were found to be different from those that were covered by the invoice and transportation documents. On a consideration of the reasons shown in Ext.P4, I am of the prima facie view that the detention cannot be said to be unjustified. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. The learned counsel for the petitioner seeks permission to clear the goods on furnishing a bank guarantee to cover the amounts demanded in Ext.P4. Taking note of the said submission, I dispose the writ petition by directing the 1st respondent to permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P4. Therea....
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