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MOHASIN K. vs. THE ASSISTANT STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
P.m.ziraj
Res. Counsel
Dr.(adv) Thushara James

Petitioner / Applicant

MOHASIN K.

Respondent THE ASSISTANT STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Sep 2, 2021
Order No.

WP(C) NO. 17734 OF 2021

Citation

2021(9) TAXREPLY 4749
Original Order
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ORDER

Petitioner challenges the detention of goods under section 129 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for brevity). Petitioner claims that his lorry was seized on 4.8.2021 along with the excavator, which was being transported, pursuant to which Ext.P4 order of detention was issued under section 129(1) of the CGST Act. It is the case of the petitioner that he is entitled to get release of the vehicle on complying with the appropriate conditions that may be fixed by this Court. 2. It is the settled position of law, especially in view of the decision in State of Uttar Pradesh v. Kay Pan Fragrance Pvt. Ltd. [2020] 74 GSTR 281 (SC) that the writ petition seeking direction to release the goods detained under section 129 of the CGST Act shall not be entertained by the High Court. This is all the more so since section 129 of the CGST Act is a complete code by itself and provides opportunity for obtaining reliefs by the assessees as specified therei....

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