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SOBHA ENTERPRISES vs. ASST. ENFORCEMENT OFFICER ENFORCEMENT PALAKKAD.
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
S. Anil Kumar (trivandrum)
Sabu C.j
Rahul A.
Res. Counsel
Jasmin M.m.

Petitioner / Applicant

SOBHA ENTERPRISES
Respondent ASST. ENFORCEMENT OFFICER ENFORCEMENT PALAKKAD.
Court Kerala High Court
State

Kerala

Date Apr 11, 2025
Order No.

WP(C) NO. 15725 OF 2025

Citation

2025(4) TAXREPLY 12924
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ORDER

JUDGMENT Petitioner seeks for a direction for release of the goods and the vehicle covered by Ext.P9, after payment of tax and penalty in respect of 4000 kgs. of goods found in excess of that covered by Ext.P1 invoice and Ext.P2 E-way bill. 2. Petitioner is a taxpayer under the CGST/KGST Act, 2017 and is engaged in the purchase and supply of arecanut. On 03.04.2025, while the petitioner was allegedly transporting arecanut in a vehicle bearing No.MH40-CM3244, it was intercepted and a statement of the driver was taken, as evident from Ext.P3. Subsequently, an order for physical verification of the goods was issued on 03.04.2025. In the meantime, petitioner requested by Ext.P5 to release the vehicle after accepting the tax and penalty calculated on the value in excess of what is covered by E-way bill. Though physical verification was carried out on 09.04.2025, the officer insisted the petitioner to appear for carrying out detailed inspection and issued an order of detention und....

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