2018 (11) TMI 334 – KERALA HIGH COURT – TMI – Release of detained goods – petitioner contends that when the authorities detained the goods even the very authorities were unaware of the procedure to be adopted – Government Pleader, on the other hand, submits that the authorities have followed the procedure and passed the Ext.P8 order – Held that:- The petitioner can pay the demanded tax and penalty under protest, to got the goods released – petition disposed off. – WP(C).No. 3973 of 2018 Dated:- 18-9-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI.M.UNNIKRISHNA MENON For The Respondents : ADV. GOVERNMENT PLEADER JUDGMENT The petitioner, a dealer under the Kerala Value Added Tax Act (KVAT Act), migrated to the regime of Good
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ends that when the authorities detained the goods even the very authorities were unaware of the procedure to be adopted. He drew my attention to the Ext.P4 and contended that even the notice was issued under the old format and, later, the GST counsel issued clarifications. 5. As per the petitioner's assertion, the authorities were unaware the procedure to be followed. The authorities, according to him, ought not have mechanically mulcted penalty on the petitioner. The Government Pleader, on the other hand, submits that the authorities have followed the procedure and passed the Ext.P8 order. If the petitioner has any grievance against it, he can file a statutory appeal under Section 107 of the Act. 4. Under these circumstances, without a
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