2018 (12) TMI 846

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....Smt. Jinnu Sara George, Smt. Mitha sudhindran and shri. Zafar antonio JUDGMENT The petitioner is a courier service. In the last couple of years, the respondent Department wanted to detain the goods in transit; that is the goods couriered through the petitioner. This detention was based on one statutory violation or another by the consignors. So intermittent detention followed. 2. Rather than t....

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....er, for realising those penalties, the Department invoked the revenue recovery proceedings. At that juncture, the petitioner has filed this writ petition. 3. Indeed, the petitioner's counsel has elaborately argued on merits. But in response, the learned Government Pleader has submitted that the petitioner has an efficacious alternative remedy under Section 55 of the KVAT Act, against the Ext.....