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The Single Judge Bench, comprising of Justice AK Jayasankaran Nambiar, of the Kerala High Court, on Tuesday 12th January said that it was high time that a detailed breakdown of the procedure of detaining and seizing goods, under the GST Act, be made available to the public. This judgment, in the matter of Podaran Foods v. the State of Kerala, comes in light of the fact that many people have approached the Court to challenge the order issued for the detention of goods by way of filing a writ petition even though there are alternative remedies available to them.
The Court also cites making the provision for the detention of goods more comprehensible for the officers as a reason why they thought it would be good to make a detailed note on the procedure they have to follow.
The Court then went on to explain that it would make the job of the officers easier and that it would also put to rest any doubts that may have arisen in their minds.
The Court opined that while the detention and seizure of goods is not an unreasonable restriction on the rights of people to exercise free trade and movement, it is also important that it be made only in cases where there might be possible tax evasions and it is necessary to prevent them.
The Court also emphasized that the guidelines for the procedure of detaining and seizing goods must be followed strictly because it interferes with the constitutional rights of a person.
The Court, however, also made it clear that no consignee, the person whose goods have been detained and seized, can approach the High Court in a manner of a writ petition or statutory appeal.
They further explained that the GST Act itself provides for remedies that the consignee can choose from and that the options provided as remedies are enough to ensure that justice is being carried out.
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