2018 Taxo.online 320

RP.No. 703 of 2018 IN WP(C). 13980/2018 dated 05.09.2018





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


Represented by: – 

Petitioner: – Sri. Aji V.Dev 

Respondent: – 

Order: – 

This Court on 19th July 2018 disposed of WP(C) No.13980 of 2018 with the following direction:

“In the light of the Division Bench’s decision in W.A. No. 1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Service Tax Rules, 2017, the authority will release the detained goods with no further delay.” 

  1. Now, the petitioner has come up with this review petition. The petitioner’s counsel submits that the petitioner has already had the goods released after its providing the Bank guarantee. And that was based on a direction of this Court in earlier writ petition: WP(C) No.1219 of 2018. 
  2. In fact, the petitioner in this writ petition sought the following reliefs: 

(i) Issue a writ of certiorari by quashing Ext.P7 proceedings as illegal and unconstitutional.

(ii) Issue a writ of mandamus or any other writ or order or direction staying any step to invoke Ext.P4 bank guarantee pursuant to Exhibit P7 proceedings until filing an appeal under the CGST/SGST Acts. 

  1. Now the petitioner’s counsel contends that pending this review petition, the petitioner has already filed a statutory appeal. It will suffice if this Court recalls its judgment under review and dispose of the writ petition with a direction to the respondent authorities not to encash the Bank guarantee until the statutory appeal is disposed of. 
  2. The learned Government Pleader, too, has submitted that the respondent authorities will keep the Bank guarantee intact until the petitioner’s appeal is disposed of.
  3. I, therefore, recall the judgment dated 19.07.02018 and dispose of the writ petition, holding that the respondent officials will not encash the Bank guarantee until the petitioner’s statutory appeal is considered on merits.

With these observations, the review petition stands disposed of. 

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