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K.G. UNNIKRISHNAN vs. ASSISTANT STATE TAX OFFICER SUQAD NO. III, SGST DEPARTMENT, THIRUVANANTHAPURAM AND STATE OF KERALA DEPARTMENT OF TAXES, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
M.unnikrishna Menon
Res. Counsel
Government Pleader

Petitioner / Applicant

K.G. UNNIKRISHNAN
Respondent ASSISTANT STATE TAX OFFICER SUQAD NO. III, SGST DEPARTMENT, THIRUVANANTHAPURAM AND STATE OF KERALA DEPARTMENT OF TAXES, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Sep 18, 2018
Order No.

WP(C).No. 3973 of 2018

Citation

2018(9) TAXREPLY 2789
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ORDER

The petitioner, a dealer under the Kerala Value Added Tax Act (KVAT Act), migrated to the regime of Goods and Services Tax Act (GST Act). While he was transporting orthopedic implants, the consignment was detained. Faced with proceedings under Section 129 of the GST Act, the petitioner filed this writ petition. 2. This Court through an interim order dated 06.02.2018 directed the authorities to adjudicate the issue of detention under Section 129 of the Act, within three days. 3. As seen from the records, the authorities initially seem to have demanded about ₹ 2,90,000/- for the interim custody of the detained goods, besides penalty of ₹ 1,45,050/-. Now, under Ext.P8, the authorities have determined the tax and penalty to be ₹ 60,440/- (GSTRs. 30,220/- + penalty-Rs.30,220/-). 4. The petitioner's counsel, nevertheless, contends that when the authorities detained the goods even the very authorities were unaware of the procedure to be adopted. He drew my attention t....

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