2018 (4) TMI 346 – KERALA HIGH COURT – [2018] 1 GSTL 55 (Ker) – Security deposit – Release of detained goods – the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules – Held that: – it is apparent that there is no intention to evade payment of tax – on finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, the writ petition is disposed off by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded – petition disposed off. – W.P.(C).No.37991 Of 2017 (Y) Dated:- 24-11-2017 – A.K. Jayasankaran Nambiar, J. For the
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es of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. The learned counsel for the petitioner would submit that although the delivery chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and there
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