TaxTMI 
TaxTMI 
TaxTMI 
The Hon’ble Kerala High Court in the case of BIJU V.T. VERSUS THE SENIOR ENFORCEMENT OFFICER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AND FASALURAHMAN P.T. - 2023 (12) TMI 467 - KERALA HIGH COURT directed the Revenue Department to release the confiscated vehicle as per its own discretion after bond and surety are furnished by the Assessee.
Facts:
Biju V. T (“the Petitioner”) has filed a writ petition for quashing of order dated November 2, 2023 (“the Impugned Order”) wherein the Petitioner vehicle was seized by the Revenue Department (“the Respondent”) and direct the Respondent to grant interim custody of the vehicle seized by the Revenue Department. Also, the Petitioner is willing to furnish the surety and bond for releasing of vehicle.
Issue
Whether the Petitioner is entitled to the custody of the vehicle to be released by Revenue Department after furnishing of bond and security by the Assessee?
Held:
The Hon’ble Kerala High Court inBIJU V.T. VERSUS THE SENIOR ENFORCEMENT OFFICER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AND FASALURAHMAN P.T. - 2023 (12) TMI 467 - KERALA HIGH COURT, held that as the Petitioner is willing to furnish bond and security for release of the vehicle confiscated by the Respondent, the Court directed the Respondent authority to release the vehicle confiscated as per its own discretion after the bond and security are furnished by the Petitioner, in accordance with law.
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