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BEENA STEEL CORPORATION vs. THE ASSISTANT SALES TAX OFFICER, GST DEPARTMENT, THRISSUR
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
S.anil Kuma
Res. Counsel
Shamsudheen V.k

Petitioner / Applicant

BEENA STEEL CORPORATION

Respondent THE ASSISTANT SALES TAX OFFICER, GST DEPARTMENT, THRISSUR
Court Kerala High Court
State

Kerala

Date Aug 31, 2017
Order No.

WP(C) No. 28277 of 2017 (H)

Citation

2017(8) TAXREPLY 3102

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ORDER

A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P3 notice, it is seen that the objection of the respondent is essentially that the goods were being transported under cover of documents which were not the documents prescribed under the SGST Act. The learned counsel for the petitioner would submit that ....

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