2018 (11) TMI 141 – KERALA HIGH COURT – TMI – Release of petitioner's goods with vehicle – detention on the ground that e-way bills did not carry necessary details – Held that:- Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer [2018 (8) TMI 1145 – KERALA HIGH COURT] has dealt with an identical issue and held that It is directed to release the goods on the appellant 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.
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The respondent authorities are directed to release the petitioner's goods and vehicles on their “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. 34250 of 2018, WP(C).No. 34217 of 2018, WP(C).No. 34206 of 2018 And WP(C).No. 34190 of 2018 Dated:- 24-10-2018 – Mr. Justice Dama Seshadri Naidu For the Petiti
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and not to be penalised u/s 129/(1). (iii) call for records leading to Exhibit P6 Order and P7 Notice, and quash the same by a writ of certiorari (iv) Issue any appropriate writ, order or direction to the 1st respondent to permit the petitioner to release the goods and hand over the same to the consignee (v) issue any appropriate writ, order or direction to the 1st respondent to consider Exhibit P8 representation and pass orders accordingly . 3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer (Judgment dated 06.08.2018 in W.A. No.1640 of 2018) has dealt with an identical issue. 4. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner's goods and vehicles on their "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 these writ petitions. APPENDIX OF WP(
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UE COPY OF THE WRITTEN COMMUNICATION DATED 6.10.2018, SENT BY THE PETITIONER ADDRESSED TO THE IST RESPONDENT. EXHIBIT P9 TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE IST RESPONDENT. APPENDIX OF WP(C) 34217/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE TAX INVOICEKR/ 18/1160 DATED 28/08/2018. EXHIBIT P2 TRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 28/08/2018. EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-01 NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE FORM GST MOV-02, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF FORM GST MOV-0, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDE
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Y OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE NOTIE U/S 129(3) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT, 2017 IN FORM GST MOV-07 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018. EXHIBIT P8 TRUE COPY OF THE WRITTEN COMMUNICATION DATED 06/10/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT. APPENDIX OF WP(C) 34190/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE TAX INVOICE -AA1432. DATED 18/09/2018. EXHIBIT P2 TRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 18/09/2018. EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-01 NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4
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