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MARIYAM STEELS vs. STATE TAX OFFICER, (INTELLIGENCE INSPECTOR)
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
K.s.hariharan Nair
Res. Counsel
V.k.shamsudheen

Petitioner / Applicant

MARIYAM STEELS
Respondent STATE TAX OFFICER, (INTELLIGENCE INSPECTOR)
Court Kerala High Court
State

Kerala

Date Oct 26, 2017
Order No.

W.P.(C). No. 33734 of 2017

Citation

2017(10) TAXREPLY 3094
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ORDER

A consignment of M.S scrap, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent 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 as also the submissions made across the bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P3 notice, it is seen that the objection of the respondent is essentially with regard to the documents that were seen accompanying the consignment . It is the case of the respondent that the proper documents as envisaged under the SGST Act and Rules, did ....

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