Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT LTD vs. THE ASST. STATE TAX OFFICER SURVEILLANCE SQUAD NO. II, SQUAD NO. III, STATE GSTDEPARTMENT, KASARGOD AND STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Harisankar V. Menon
Res. Counsel
Thushara James

Petitioner / Applicant

HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT LTD
Respondent THE ASST. STATE TAX OFFICER SURVEILLANCE SQUAD NO. II, SQUAD NO. III, STATE GSTDEPARTMENT, KASARGOD AND STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Sep 13, 2018
Order No.

WP(C). No. 30159 of 2018

Citation

2018(9) TAXREPLY 2787
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner seeks release of the goods detained by the 1st respondent, under Section 129 of the Central Goods and Services Tax Act, as also the Kerala State Goods and Services Tax Act. 2. Earlier, a Division Bench of this Court, under similar circumstances, disposed of W.A. No.1802 of 2017. Besides directing expeditious completion of the adjudication, the Division Bench permitted the release of the goods detained. In the light of the Division Bench's decision in W.A. No.1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the authority will release the detained goods with no further delay. ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
1
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).