Kirloskar Brothers Limited vs Assistant Commissioner (Asst.) on 20 October, 2008
The issue involved in this writ petition is squarely covered in favour of the
petitioner by the decision of a Division Bench of this Court in KUN Motor Co.Pvt.
Ltd. And Ors. v. The Asst. State Tax Officer, Squad No.III, Kerala State GST
Department and Ors.[2019(60) GSTR 144 (KER)]. Accordingly, following the
said judgment, I allow the writ petition by quashing Exts.P7 and P8 notices and
directing the respondent to release the motor vehicle 'Range Rover Sport 2.0L T/C
221 kw Petrol AWD Auto 5 Door HSE' forthwith without insisting on payment of
tax or security as the condition for the release. The learned Government Pleader
shall communicate the gist of this judgment to the respondent for facilitating an
immediate release of the vehicle. The petitioner shall produce a copy of this
judgment together with a copy of the writ petition before the respondent for
further action.