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J. SIVAPRIYA vs. STATE TAX OFFICER, STATION HOUSE OFFICER, STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

C.k.sreejith

Res. Counsel

Thushara James

Petitioner / Applicant	J. SIVAPRIYA
Respondent	STATE TAX OFFICER, STATION HOUSE OFFICER, STATE OF KERALA
Court	Kerala High Court
State	Kerala
Date	Oct 1, 2020
Order No.	W. P. C. 15673/2020
Citation	2020(10) TAXREPLY 3392
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ORDER
The petitioner who is the registered owner of a goods carriage vehicle bearing No.TN/41/AL/2259 has approached this court aggrieved by detention of her vehicle by the respondents on suspicion of tax evasion in respect of the goods carried therein. In the writ petition it is the case of the petitioner that the owner of the goods is now not traceable and under the said circumstances, although proceedings under Section 130 of the GST Act have been completed against the petitioner, she must be permitted to get a release of the vehicle on furnishing a security for the redemption fine that would be imposed on the vehicle in lieu of confiscation. 2. Dr.Thushara James, the learned Government Pleader would submit on instructions that the vehicle can be released to the petitioner only on the petitioner paying the tax payable in respect of the goods, the penalty payable under Section 122 in respect of the vehicle and the redemption fine in lieu of confiscation applicable to the vehicle. It....