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PORT LAND IMPEX vs. THE ASSISTANT STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, KENATHUPARAMBU, KERALA
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
M.s.sajeev Kumar
Res. Counsel
Thushara James

Petitioner / Applicant

PORT LAND IMPEX

Respondent THE ASSISTANT STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, KENATHUPARAMBU, KERALA
Court Kerala High Court
State

Kerala

Date Dec 21, 2018
Order No.

WP (C). No. 42261 of 2018

Citation

2018(12) TAXREPLY 2421
Original Order
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ORDER

The petitioner imported car accessories from China, cleared the goods through Chennai Port, and transported them to Ernakulam, based on the Ext.P4 e-way bill and Ext.P7 invoice. The vehicle and the goods were detained by the respondent authorities as per the Ext.P5 proceedings, and demanded penalty under Ext.P6. Aggrieved, the petitioner has filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: “(i) Issue a writ of certiorari or appropriate writs directions or orders calling for the records leading upto Ext.P7 and quash Ext.P6. (ii) Issue a writ of mandamus or appropriate writs directions or orders, directing the respondent to release vehicle No.TN-47- AS-0430 within a time limit prescribed by this Hon'ble Court.” 3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 06.08.2018 in W.A. No.1640 of 2018 dealt with an identical issue. 4. Applying the ratio of ....

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