M/s PANEL SOURCE LLP Versus THE ASSISTANT STATE TAX OFFICER, SQUAD NO V, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, THE STATE TAX OFFICER SQUARD NO. V, STAGE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENTTAXES DEPARTMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI – 2018 (11) TMI 398 – KERALA HIGH COURT – TMI – Detention of goods with vehicles – Vires of Rule 140 of the CGST/SCST Rules – collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion for the release of the goods de
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The Petitioner : BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) RAJAGOPAL M For The Respondent : N NAGARESH ASGI JUDGMENT The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed this writ petition seeking the following reliefs : i) declare Rule 140 of the CGST/SCST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion for the release of the goods detained under section 129(3) of the Act as violative of Article 301 of the Constitution ; ii) issue a writ of cer
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