2018 Taxo.online 452

WP(C).No. 36047 of 2018 dated 05.11.2018

A SYED ALI FATHIMA

THE ASSISTANT STATE TAX OFFICER

2018

GST

Central Goods and Service Tax Act, 2017

A.Muhamed Mustaque

In favour of assessee

High Court

Kerala

Represented by: – 

Petitioner: – Sri. P.S.Soman & Smt.T.Radhamani 

Respondent: – Smt. M.M. Jasmine 

Order: – 

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.