Podaran Foods India Private Limited State Of Kerala
Date: January 12, 2021
Subject Matter
Any person aggrieved by the order of detention u/s 129 must necessarily approach the appellate authority before approaching the High Court
Summary
1. Under Section 129 of the Act, if a proper officer who is entrusted with the task of detaining goods, finds that they have been transported in contravention of the rules, he does not have the discretion to condone the procedural lapse or relax its…
As these writ petitions raise a common challenge to the legality of orders of detention passed by the respondents under the GST Act, they are taken up together for consideration and disposed by this common judgment. 2. I have heard Sri.Shrikumar, the learned Senior Counsel, duly assisted by Sri.Manoj Chandran for the petitioner in W.P(C) No.22608 of 2020, Sri.A.Kumar, the learned counsel for the p…