M/s. MALABAR STEEL INDUSTRIES Versus THE ASST. STATE TAX OFFICER STATE GST DEPARTMENT, KARUKUTTY

2018 (10) TMI 1137 – KERALA HIGH COURT – TMI – Detention of vehicle with goods – validity of the Ext.P2 e-way bill expired – invoice number was allegedly manipulated – Held that:- The respondent authorities are 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 – petition disposed off. – WP(C). No. 33178 of 2018 Dated:- 11-10-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : SRI.SANTHOSH P.ABRAHAM AND SMT.S.K.DEVI For The Respondent : GP. DR. THUSHARA JAMES JUDGMENT The petitioner, a dealer under the CSGST Act, sold goods as seen from Ext.P1 invoice. The vehicle and the goo

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