K. KARUNAKARAN PROPRIETOR, M/s. BHARATH CONSTRUCTION COMPANY, SALEM Versus THE ASST. STATE TAX OFFICER SQUAD NO. 1, KERALA STATE GST DEPARTMENT, ALUVA AND THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM

2018 (8) TMI 1141 – KERALA HIGH COURT – TMI – Detention of goods with vehicles – e-way bill did not contain the details of the vehicle used for the transport – Held that:- The respondent authorities directed 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 – appeal disposed off. – W.P.(C) No.26986 of 2018 (W) Dated:- 9-8-2018 – MR. DAMA SESHADRI NAIDU, J. For The Petitioner : Advs.Sri. Harisankar V. Menon, Smt.Meera V.Menon And Smt.K.Krishna For The Respondent : Smt. Thushara James, Government Pleader JUDGMENT The petitioner, engaged in works contract, purchased material from Ghaziaba

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