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TOP HILL FURNITURE PALACE vs. THE ASSISTANT COMMISSIONER OF STATE TAX, THE STATE TAX OFFICER (INTELLIGENCE)
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Harisankar V. Menon

Meera V.menon

Res. Counsel

Thushara James

Petitioner / Applicant	TOP HILL FURNITURE PALACE
Respondent	THE ASSISTANT COMMISSIONER OF STATE TAX, THE STATE TAX OFFICER (INTELLIGENCE)
Court	Kerala High Court
State	Kerala
Date	Dec 13, 2019
Order No.	WP(C). No.34152 of 2019(T)
Citation	2019(12) TAXREPLY 1708
Original Order
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ORDER
The petitioner has approached this Court aggrieved by a detention of goods that were consigned under cover of Ext.P2 e-way bill and Ext.P1 invoice. A perusal of Ext.P3(a) detention notice and Ext.P3(d) detention order would indicate that the reason for detention was that, while the e-way bill was raised in favour of a consignee who had a GSTIN number, and was a defaulter in the filing of returns for almost 27 months, the e-way bill showed the consignment as meant for an unregistered dealer, so that the default of the registered dealer would not hamper the generation of the e-way bill to cover the transaction. 2. On a consideration of the reasons for the detention, I am of the view that the detention of the goods cannot be said to be unjustified. Taking note of the submission of the learned counsel for the petitioner, however, I direct the 2nd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee to cover the tax and pena....