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QUALITY ENTERPRISES vs. THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) AND OTHER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Cyriac Tom

Abraham Varghese Tharakan

Res. Counsel

Thushara James

Petitioner / Applicant	QUALITY ENTERPRISES
Respondent	THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) AND OTHER
Court	Kerala High Court
State	Kerala
Date	Sep 18, 2020
Order No.	WP(C).No.18212 OF 2020(B)
Citation	2020(9) TAXREPLY 3360
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ORDER
In the present writ petition, the petitioner impugns an order passed by the respondent in Form GST Mov 09, whereby goods have been detained by the respondent noticing a discrepancy in the documents that ought to have accompanied the transportation of the goods. When the matter came up for admission, it was pointed out by the learned Government Pleader that inasmuch as the final order under Section 129, in Form GST Mov 09, has already been passed, the remedy of the petitioner lies in moving an appeal before the appellate authority, and if the petitioner wants a clearance of the goods and the vehicle in the meanwhile, he has to produce a bank guarantee for the amounts confirmed through the detention order. 2. Taking cue from the said submission, the petitioner has since furnished a bank guarantee before the respondent for enabling an expeditious clearance of the goods and the vehicle. He has also produced as Ext.P12, a copy of the Appeal Memorandum that he has preferred under Sect....