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PETER SANTHOSH RODRIGUES vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS

Pet. Counsel

G. Hariharan, Praveen

K.s. Smitha

B.r. Sindu

Res. Counsel

Thushara James

Petitioner / Applicant	PETER SANTHOSH RODRIGUES
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jan 24, 2025
Order No.	WP(C) NO. 40 OF 2025
Citation	2025(1) TAXREPLY 12319
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ORDER
JUDGMENT BECHU KURIAN THOMAS, J. Petitioner is a transport contractor, who is a registered owner of two Tanker Lorries bearing Registration Nos.KA-11C-2468 and KA-41B- 6559. The vehicle bearing Registration No. KA-11C-2468 was intercepted at Koyilandy at 2.00 a.m. on 31.12.2024 while vehicle bearing Registration No. KA-41B-6559 was intercepted on 30.12.2024 at 4.35 p.m. at Payyannur. The vehicles were found transporting kerosine without any documents and hence the vehicles were detained and proceedings under Section 129 of the CGST/ SGST Act, 2017 were initiated. In the meantime, since it was suspected that there was evasion of tax, proceedings under Section 130 of the CGST/ SGST Act, 2017 were also initiated. Petitioner seeks provisional release of the two vehicles detained as per Ext.P1 and Ext.P3. 2. A counter affidavit has been filed by the first respondent pointing out that there was a total absence of any documents when the vehicles were intercepted. Neither any e-....