Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

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
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

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....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).