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LEVEL 10 RETAIL VENTURE vs. STATE TAX OFFICER, GOVERNMENT OF INDIA AND STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
K.j.abraham
Nikhil John
Res. Counsel
Shamsudheen.v.k.
N. Warrier

Petitioner / Applicant

LEVEL 10 RETAIL VENTURE

Respondent STATE TAX OFFICER, GOVERNMENT OF INDIA AND STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Nov 24, 2017
Order No.

W.P.(C).No.37991 Of 2017 (Y)

Citation

2017(11) TAXREPLY 3047
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ORDER

A consignment of ready made textile goods that was being transported at the instance of the petitioner was detained by the respondents. Ext.P6 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. The learned counsel for the petitioner wo....

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