2021 (11) TMI 1015

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..... ed the petition stating that Section 129 of the Act starts with a non-obstante clause, which has not been considered in the aforesaid judgements that have been cited by the learned counsel for the petitioner. The matter requires consideration - List this matter on 22.12.2021 alongwith record of Writ-Tax Nos. 1019 of 2021, 1020 of 2021 and 1021 of 2021. - Writ Tax No. - 1022 of 2021 - - - Date .....

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..... ods have been under-invoiced, the proper authority has no jurisdiction to seize the goods and to pass the order under Section 129(3) of the Act. Learned counsel has referred to the judgment of Kerala High Court in the matter of Alfa Group Manackal Building Vs. The Assistant State Tax Officer and others which was passed on 18.11.2019 in Writ Petition (C) No. 30798 of 2019(Y) as well as an interim .....

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