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FOCUZ CONSTRUCTIONS EQUIPMENTS (A DIVISION OF FOCUZ CORPORATION PVT LTD) vs. THE ASST. STATE TAX OFFICER (INTELLIGENCE) STATE GOODS AND SERVICE AND OTHER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

S.k.devi

Res. Counsel

Thushara James

Petitioner / Applicant	FOCUZ CONSTRUCTIONS EQUIPMENTS (A DIVISION OF FOCUZ CORPORATION PVT LTD)
Respondent	THE ASST. STATE TAX OFFICER (INTELLIGENCE) STATE GOODS AND SERVICE AND OTHER
Court	Kerala High Court
State	Kerala
Date	Aug 20, 2020
Order No.	WP (C). No. 17250 OF 2020 (E)
Citation	2020(8) TAXREPLY 3266
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ORDER
The petitioner has approached this Court aggrieved by the detention of a consignment of construction equipments, that was being transported at his instance. On a perusal of Ext.P7 notice it is seen that the objection of the 1 st respondent is essentially with regard to the documents that had to accompany the transportation of the goods. It is the specific case of the 1 st respondent that the documents did not reflect the transaction covered by the transportation that was apprehended. On a perusal of Ext.P7 notice, I find that the detention by the 1 st respondent cannot be said to be unjustified. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent. 3. Taking note of the submission of the learned counsel for the petitioner, I direct the 1st respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount mentioned in Ext.P7 notice. The respondents shall, t....