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CHOLA MOTORS vs. THE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

S.anil Kumar

Res. Counsel

Thushara James

Petitioner / Applicant	CHOLA MOTORS
Respondent	THE ASSISTANT STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Dec 4, 2020
Order No.	WP(C).No.27048 OF 2020(E)
Citation	2020(12) TAXREPLY 3580
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ORDER
The petitioner has approached this Court aggrieved by Ext.P3 detention order and Ext.P4 notice issued to him detaining a vehicle that was being transported at his instance. On a perusal of Ext.P4 detention notice, I find that the reason for detention was that there was no valid document carried along with the vehicle while transporting it. Taking note of the said reason, I find that the detention cannot be said to be unjustified. The learned counsel for the petitioner however seeks permission to clear the vehicle on furnishing a bank guarantee for the amounts demanded in Ext.P4 without prejudice to his right to contest the computation of the tax and penalty in proceedings under Section 129 (3) of the GST Act. Taking note of the said submission, I dispose the Writ Petition by permitting the petitioner to clear the vehicle on furnishing a bank guarantee for the amounts demanded in Ext.P4 notice. It is made clear that after the clearance of the vehicle, the respondent shall pass th....