Qmax Assay And Hallmarks Versus The Intelligence Officer (IB) Commercial Taxes, The State Tax Officer,
GST
2018 (7) TMI 1823 – KERLA HIGH COURT – 2018 (18) G. S. T. L. 792 (Ker.)
KERLA HIGH COURT – HC
Dated:- 4-6-2018
W. P. (C). No. 15710 of 2018
GST
SHRI P.B. SURESH KUMAR, J.
Petitioner By: Advs. Sri. S. Anil Kumar (Trivandrum) Sri. Saju. K. Perutty
Respondent By: R8 BY Adv. Sri. Harisankar V. Menon R8 BY Adv. Smt. Meera V. Menon R8 By Adv. Smt. K. Krishna Raddl.6, R7 & 9 -R 12 BY Adv. Sri. R. Muralidharan (Aroor) R140 By Adv. K R4, R5 BY Adv. Sri. A. Kumar R4, R5 By Adv. SMTG. Mini(1748) By Sri. V.K. Shamsudeen (SR.GP) By Sr. Government Pleader: Sri. V.K. Shamsudheen
JUDGMENT
In terms of Exts.P9 and P9(a) orders,
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payment of applicable tax, interest and penalty payable, as the case may be. Sub-rule (1) of Rule 140 of the Kerala State Goods and Service Tax Rules (the Rules) provides that the seized articles may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. In the light of the aforesaid provisions, the petitioner is entitled to claim release of the seized articles.
4. The learned counsel for the petitioner submitted that he is unable to furnish bank guarantee in terms of sub-rule (1) of Rule 140 of the Rules. It was, however, pointed out that the seized articles
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