Case Law Details
Umiya Enterprise Vs Assistant State Tax Officer (Kerala High Court)
It is to be noted that the matter in relation to the detention of the goods as per the impugned Ext.P7 proceedings will have to be subjected to adjudication proceedings and only thereafter it can be finalised. Therefore, this Court need not make any final pronouncement on any of the above said issues. It is for the petitioner to raise all those contentions as and when he is given opportunity of hearing prior to the finalisation of the adjudication proceedings pursuant to the detention proceedings referred to in Ext.P7. However, this Court is constrained to say that, after hearing both sides, the petitioner has made out a strong case by which this Court is persuaded to accept the view that the goods and vehicle detained pursuant to Ext.P7 order could be released to the petitioner on the basis of simple bond and it need not be insisted that the petitioner will have to furnish a bank guarantee for the amounts demanded in Ext.P7 order.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
The prayers in the above Writ Petition (Civil) are as follows:-
“(i) issue a Writ of Certiorari, or any other appropriate writ, order or direction as this Hon’ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext.P6 order and Ext.P7 notice and to quash them;
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