2018 Taxo.online 398
WP(C).No. 33178 of 2018 dated 11.10.2018
M/s.MALABAR STEEL INDUSTRIES
THE ASST. STATE TAX OFFICER
2018
GST
Central Goods & Services Tax Act, 2017
129
CGST Rules 2017
140
Dama Seshadri Naidu, Justice
Partly in favour of assessee
High Court
Kerala
Represented by: –
Petitioner: – Sri.Santhosh P.Abraham & Smt.S.K.Devi
Respondent: – Dr. Thushara James
Order: –
The petitioner, a dealer under the CSGST Act, sold goods as seen from Ext.P1 invoice. The vehicle and the goods were detained because the validity of the Ext.P2 e-way bill expired and the invoice number was allegedly manipulated. Aggrieved, the petitioner filed this writ petition.
- In the writ petition, the petitioner sought the following reliefs:
“(i) To issue a writ of certiorari to quash Ext.P3, P3(A) and Ext.P5 notices and P4 order issued by the respondent u/s 129 (1) of the CGST and SGST Act.
(ii) To grant such other relief as this Hon’ble Court may deem fit and proper to grant in the circumstances of the case.”
- The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 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”.
With the above direction I dispose of the writ petition.
