Case Law Details
Vera Display & Storage Products (P.) Ltd. Vs State Tax Officer (Kerala High Court)
Heard Sri P.S. Soman Pulladan, the petitioner’s counsel and Smt. M.M. Jasmin, the learned Government Pleader for the respondents.
2. The petitioner challenges Ext.P5 order made under Section 129 of KSGST Act. Ext.P5 is an appealable order. The petitioner by furnishing Bank Guarantee has obtained release of goods intercepted and detained by the authorities under Section 129. The learned Counsel for the petitioner seeks indulgence to file appeal and work out the remedies within the four corners of law against the order impugned in the writ petition.
3. The objection of the learned Government Pleader is that instead of availing the remedy of appeal, the writ petition is filed without showing one or the other circumstance which attracts jurisdiction of this Court under Article 226 of Constitution of India and hence the writ petition is untenable.
4. Keeping in view the submissions of counsel for the petitioner, without expressing a view on merits, the writ petition is dismissed. All contentions available against Ext.P5 are preserved and dismissal of the writ petition shall not be understood as this Court expressing any view on the merits raised by the petitioner on Ext.P5.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
