Limrass Earthmovers vs. Assistant State Tax Officer, Kasaragod
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
Limrass Earthmovers
Respondent
Assistant State Tax Officer, Kasaragod
Court
Kerala High Court
State
Kerala
Date
Mar 21, 2018
Order No.
W. P. (C). No. 9182 of 2018
TR Citation
2018 (3) TR 3109
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

A machinery transported by the petitioner has been detained by the respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. Ext.P5 is the notice issued to the petitioner in connection with the detention. Ext.P5 is under challenge in the writ petition.

2. Heard the learned counsel for the petitioner as also the learned Government Pleader.

3. The learned counsel for the petitioner attacked Ext.P5 notice on grounds more than one. According to me, it is for the petitioner to raise those grounds before the detaining authority itself at the first instance. In the said view of the matter, the writ petition is disposed of directing the respondent to complete the adjudication provided for under Section 129 of the statutes referred to above within a week from the date of production of a copy of this judgment. The petitioner is permitted to produce a copy of the judgment for compliance before the respondent.

Please Wait
  • Home
  • /
  • caselaw
  • /
  • limrass earthmovers vs assistant state tax officer kasaragod kerala high court

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096