Lawstreet Journal

“In Pandemic Times, Courts to Adopt Approach Which Will Kick-Start the Economy”: Madras HC

Lawstreet Journal 15 Oct 2020 1:29am

Image courtesy: Lawstreet Journal Judiciary “In Pandemic Times, Courts to Adopt Approach Which Will Kick-Start the Economy”: Madras HC

In wake of this lockdown, many businesses were shut down. Rising International Company (legal name, Kailashkumar), Madurai, (Petitioner) is a dealer registered under the Goods and Services Tax Act. The business was shut down in April. After the Unlocking phase was started, he reopened his business.

The Superintendent (HPU), CGST, and Central Excise, Madurai inspected and conducted a search of the petitioner's place of business. After completion of the search operation, mahazar was also drawn. All the goods set out in the mahazar together with a number of documents were seized. The inspecting official on scrutiny of the books, registers, and goods found during the inspection, opined that he has reasons to believe that the goods are liable to confiscation. Hence, the order of prohibition was issued directing the dealer not to remove or part with or otherwise deal with the seized goods.

Challenging this order, the petitioner filed a writ petition through his counsel, in which he contended that “there was absolutely no reason to believe that the petitioner had indulged in suppression or otherwise contravened any of the provisions of the Act. The respondents had conducted the search without any reasonable basis. It was a fishing enquiry. According to the petitioner, mere non-maintenance of the stock register in the place of business cannot be a ground to order the seizure of the goods. He submitted that the petitioner has been prompt in remitting the customs duty. The petitioner has not at all come under adverse notice.”

The counsel for the petitioner… Continue Reading...

Tagged: Madras High Court  
Disclaimer: SoOLEGAL in Media collaboration with Lawstreet Journal. SoOLEGAL take no responsbility for the content provided by Lawstreet Journal. For any discrepancies Contact Lawstreet Journal.
Did you find this write up useful? YES 0 NO 0

C2RMTo Know More

Something Awesome Is In The Work









Sign-up and we will notify you of our launch.
We’ll also give some discount for your effort :)

* We won’t use your email for spam, just to notify you of our launch.

SAARTHTo Know More

Launching Soon : SAARTH, your complete client, case, practise & document management SAAS application with direct client chat feature.

If you want to know more give us a Call at :+91 98109 29455 or Mail