2018 Taxo.online 541

WP.(C).No. 40725 of 2018 dated 13.12.2018

M/s. ARASAN BEEDI COMPANY PRIVATE LIMITED

THE ASST.STATE TAX OFFICER

2018

GST

Central Goods and Service Tax Act, 2017

Section 129

Central Goods and Services Tax Rules, 2017

Rule 140

Dama Seshadri Naidu, Justice

In favour of assessee

High Court

Kerala

Represented by: – 

Petitioner: – Sri.Harisankar V. Menon, Smt.K.Krishna & Smt.Meera V.Menon 

Respondent: – Dr. Thushara James 

Order: – 

The petitioner is a private limited company and an assessee under the GST Act. While consigning goods from Tirunelveli to Kerala the vehicle and the goods were detained by the 1st respondent pursuant to Exts.P3 to P5 proceedings under Section 129 of the GST Act. 

2. In the writ petition, the petitioner sought the following reliefs:

“(i) To quash Ext.P3 & P3(a), P4 & P5 issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction.  

(ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.”

3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 has dealt with an identical issue.

4. 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”.

With the above direction I dispose of the writ petition.