2018 Taxo.online 452
WP(C).No. 36047 of 2018 dated 05.11.2018
A SYED ALI FATHIMA
THE ASSISTANT STATE TAX OFFICER
Central Goods and Service Tax Act, 2017
In favour of assessee
Represented by: –
Petitioner: – Sri. P.S.Soman & Smt.T.Radhamani
Respondent: – Smt. M.M. Jasmine
Petitioner’s goods have been detained. She is ready to take release of the goods on execution of Bank Guarantee. However, she submits that since dispute is regarding the misclassification, photographs shall be taken before the release of the goods. Therefore, the writ petition is disposed of with the following directions:
(i) Photographs and negatives shall be taken with regard to the nature of the goods.
(ii) Goods shall be released on furnishing Bank Guarantee, applicable to the petitioner.