2018 Taxo.online 460

WP(C).No. 36685 of 2018 dated 12.11.2018





Central Goods & Services Tax Act, 2017

Dama Seshadri Naidu, Justice

Partly in favour of assessee

High Court


Represented by: –

Petitioner: – Sri.N.Muraleedharan Nair

Respondent: – Dr Thushara James

Order: –

The petitioner, a registered dealer under the Kerala Goods and Services Tax Act, faced with Exts.P5 and P6 notices under Sections 129(3) and 129(1) of the SGST Act, sought the following reliefs:

“(i) issue a writ of certiorari, or any other appropriate writ, order or quashing Exts.P5 to P7 notices of the respondent;

(ii) issue a writ of mandamus or other appropriate writ, order or direction directing the respondent to release the goods to the petitioner without collecting any security under section 129(1)(c) and Exts.P5 to P7.”

  1. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer[1] dealt with an identical issue.

Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner’s goods and vehicle on his “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules”.

Thus the writ petition is disposed of.


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