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2018 (12) TMI 1085

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....A HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 18-12-2018<br>WP (C). No. 41284 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI.K.S.HARIHARAN NAIR For The Respondent : DR THUSHARA JAMES, GP. JUDGMENT The petitioner, an assessee under the GST Act, manufactures and sells commercial vehicles. The petitioner&#39;s goods and vehicles were detained by the Assi....

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....mooth, efficient and glitches free functioning of the GST Net work system is guaranteed to assesses; (iv) Declare the provision empowering the intercepting officer as the adjudicating authority for the same case as unconstitutional; and (v) issue such other writ, order, or direction, which this Hon&#39;ble court deems fit and necessary in the interest of justice. 2. The learned Division Be....