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ROYAL TRADERS vs. THE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
O.d.sivadas
Res. Counsel
Thushara James

Petitioner / Applicant

ROYAL TRADERS
Respondent THE ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Dec 16, 2019
Order No.

W.P (C).No .34450 OF 2019

Citation

2019(12) TAXREPLY 1710
Original Order
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ORDER

A consignment of copra that has been transported at the instance of the petitioner was detained by the respondent. Ext.P13 is the detention notice determining the tax and penalty for the purposes of the security to be furnished by the petitioner. On a perusal of Ext.P13 notice, it is seen that the interstate transportation of the goods was being carried out by dealers who did not have a registration as mandated for interstate movement under the CGST Act. On a consideration of the reasons contained in Ext.P13 notice, I do not find the detention to be unjustified. Taking note of the submission of the learned counsel for the petitioner however, that the petitioner is ready to furnish a bank guarantee for the tax and penalty amount determined in Ext.P13, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amount determined in Ext.P13 notice, then the respondent shall release the consignment and the vehicle to the petitioner. The respondent shall, thereafte....

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