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Case Law Details

Case Name : K. Karunakaran Vs Asst. State Tax Officer (Kerala High Court)
Appeal Number : WP(C).No. 26986 of 2018
Date of Judgement/Order : 09/08/2018
Related Assessment Year :
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K. Karunakaran Vs Asst. State Tax Officer (Kerala High Court)

The petitioner, engaged in works contract, purchased material from Ghaziabad, as seen from Ext.P1 invoice. Ext.P2 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition.

2. In the writ petition, the petitioner sought the following reliefs:

“(i) To quash Exts.P3 & P3(a) and Exts.P4 & P4(b) issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction.

(ii) To direct the 1st respondent to release the goods and the lorries detained by Exts.P3 & P3(a) & Exts.P4 to P4(b) unconditionally forthwith by the issue of a writ of mandamus or such other writ or order or direction.

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