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UNITAC ENERGY SOLUTIONS (I) PVT. LTD vs. ASSTT. STATE TAX OFFICER, SGST DEPTT. KOLLAM
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Blossom Mathew
Res. Counsel
Thushara James

Petitioner / Applicant

UNITAC ENERGY SOLUTIONS (I) PVT. LTD

Respondent ASSTT. STATE TAX OFFICER, SGST DEPTT. KOLLAM
Court Kerala High Court
State

Kerala

Date Oct 29, 2019
Order No.

WP(C).No.28573 OF 2019(V)

Citation

2019(10) TAXREPLY 1727
Original Order
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ORDER

The petitioner is aggrieved by the alleged unlawful seizure and detention of a consignment of goods by the 1st respondent. Ext.P3 is the detention notice issued by the 1st respondent while detaining the said consignment of goods carried on the vehicle bearing Registration No.KL-22D-2424. The reason for detention is stated to be that the consignee, the petitioner herein, was a return defaulter for the last five months. It is the contention of the learned counsel for the petitioner that as per the provisions of Section 129 of the CGST Act, the reason shown in the detention notice cannot be a ground for detaining a consignment of goods in the course of transit. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the learned counsel for the petitioner that in terms of Section 129....

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