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JEELANI vs. THE ASSISTANT STATE TAX OFFICER, THE DEPUTY COMMISSIONER (GST)
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
C.k.pavithran
K.baiju
Neenu Pavithran
Res. Counsel
Government Pleader

Petitioner / Applicant

JEELANI
Respondent THE ASSISTANT STATE TAX OFFICER, THE DEPUTY COMMISSIONER (GST)
Court Kerala High Court
State

Kerala

Date Jul 29, 2020
Order No.

WP(C). No. 15200 of 2020

Citation

2020(7) TAXREPLY 3159
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ORDER

The petitioner has approached this Court aggrieved by a detention of his vehicle, which was used for carrying 445 kilograms of cardamom from Kattappana to Kumali for entrusting the goods for auction pooling at Kumali. In the Writ Petition, it is the case of the petitioner that, while the goods were being transported in the Jeep in question, on the onward journey to Kumali, the vehicle was intercepted, and after verification of the documents it was permitted to transport the goods to the auction destination. The vehicle on its return journey, without the goods, was however intercepted, yet again, by the respondent and detained on the ground that the goods had not been auctioned on the same date on which it was proceeding to Kumali for entrustment of the goods for auction. It is the case of the petitioner that there was no justification for detention of the vehicle on its return journey, more so when, it is not in dispute that the goods although not auctioned on the same date as the o....

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