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ENVIRO SAFETY GLASS vs. ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Tomson T.emmanuel
V.devananda Narasimham
Res. Counsel
Thushara James

Petitioner / Applicant

ENVIRO SAFETY GLASS
Respondent ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Jul 22, 2020
Order No.

WP(C).No.14799 OF 2020

Citation

2020(7) TAXREPLY 3157
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ORDER

The petitioner has approached this Court aggrieved by Exts.P5 and P5(a) detention notices that have been served on him, insisting on the petitioner paying certain amounts by way of security as a condition for release of the vehicles and the goods. On a perusal of Ext. P5 and P5(a) detention notices, I find that the detention of the vehicles carrying the goods at the instance of the petitioner, was on the ground that the e-way bill covering the interstate movement of the goods had not been produced before the detaining authority when demanded. It is the case of the petitioner that the e-way bill covering the second leg of the journey from Cochin to Kasargod had been produced. The said explanation however, could not suffice to explain the absence of the e-way bill covering the first leg of the journey. Under the said circumstances, I find that the detention of the vehicles and the goods cannot be said to be unjustified. Taking note of the submission of the learned counsel for the ....

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