2018 Taxo.online 555

WP(C).No. 41454 of 2018 dated 19.12.2018





Central Goods and Service Tax Act, 2017

Central Goods and Services Tax Rules, 2017

Rule 140

Dama Seshadri Naidu, Justice

Partly in favour of assessee

High Court


Represented by: – 

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

Respondent: – Dr Thushara James 

Order: – 

The petitioners, assessees under the GST Act, manufacture and sell Air-conditioners. The petitioners’ goods and the vehicle were detained by the Assistant State Tax Officer for reason of expiration of the validity of e-way bill. Aggrieved, the petitioners have filed the writ petition seeking the following prayers:  

“(i) To quash Exts.P4 to P4(d) issued by the Ist respondent and Ext.P7 issued by the 2nd respondent by the issue of a writ of certiorari or such other writ or order or direction;  

(ii) to direct the 1st and 2nd respondent to release the goods and the lorry detained by Exts.P4 to P4(d) & Ext.P7 unconditionally by the issue of a writ of mandamus or such other writ or order or direction.  

(iii) To grant the petitioners such other incidental reliefs including the costs of these proceedings.

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

3. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioners’ goods and vehicle on their furnishing Bank Guarantee for the tax and penalty 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.

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