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ALFA GROUP vs. THE ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, THE DEPUTY COMMISSIONER OF STATE TAX, ALAPPUZHA AND THE COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Blossom Mathew
Res. Counsel
Thushara James

Petitioner / Applicant

ALFA GROUP
Respondent THE ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, THE DEPUTY COMMISSIONER OF STATE TAX, ALAPPUZHA AND THE COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA
Court Kerala High Court
State

Kerala

Date Nov 18, 2019
Order No.

WP(C). No. 30798 OF 2019(Y)

Citation

2019(11) TAXREPLY 1816
Original Order
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ORDER

The challenge in the Writ Petition is against Ext.P2 notice by which, goods belonging to the petitioner were detained in a parcel godown, on the ground that the value quoted in the invoice that accompanied the goods was low when compared to the Maximum Retail Price (MRP) of the goods. There is a further averment therein that the HSN code of the goods was wrongly entered. It is the contention of the learned counsel for the petitioner that the reasons given in Ext.P2 order of detention do not justify a detention of the goods under Section 129 or under Section 130, and therefore, a direction ought to be issued to the respondents to immediately release the goods belonging to the petitioner. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find that none of the reasons stated in Ext.P2 o....

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