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SHAJI GEORGE AND PETER SANTHOSH RODRIGUES vs. STATE TAX OFFICER (ENFORCEMENT), AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
G. Hariharan
Praveen, H.
K.s. Smitha
Res. Counsel
Thushara James

Petitioner / Applicant

SHAJI GEORGE AND PETER SANTHOSH RODRIGUES
Respondent STATE TAX OFFICER (ENFORCEMENT), AND OTHERS
Court Kerala High Court
State

Kerala

Date Apr 7, 2025
Order No.

WP(C) NO. 5158 OF 2025

Citation

2025(4) TAXREPLY 13277
Original Order
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ORDER

JUDGMENT Petitioners seek provisional release of vehicles mentioned in Ext.P1 and Ext.P3. 2. First petitioner had transported certain goods in two tanker lorries belonging to the second respondent, with registration Nos.KA-41/B-6559 and KA-11/C-2468. The said vehicles were intercepted on 30.12.2024 and 31.12.2024 at Koyilandy and at Payyannur respectively. Since the vehicles were transporting goods without necessary documents, they were initially detained. Subsequently, confiscation proceedings were initiated, and Ext.P16 and Ext.P17 orders of confiscation were issued on 04.02.2025. According to the petitioners, the orders have been issued without considering the documents produced, and hence, they seek provisional release of the vehicles. 3. A counter affidavit has been filed pointing out that the goods in transit were 20,000 ltrs. of white Kerosene, which is taxable @18% and at the time of inception, the person in charge of the goods and conveyance failed to produce an....

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