BOSCH LIMITED Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 12, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI – 2018 (11) TMI 517 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – it is alleged that the consignment note does not contain the details of the vehicle used for the transport – Held that:- An identical issue decided in the case of RENJI LAL DAMODARAN, DAMU & SONS SALES CORPORATION VERSUS STATE TAX OFFICER, KOTTARAKKARA AND ASST. STATE TAX OFFICER, KARUNAGAPALLY [2018 (8) TMI 1145 – KERALA HIGH COURT], where it was held that It is directed to release the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt note, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained under Section 129(1) of the SGST Act, the petitioner filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: (i) to declare Rule 140 of the CGST/SGST 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, interest and penalty payable as a mandatory condition for the release of the goods detained under section 12993) of the Act as violative of Article 301 of the Constitution; (ii) issue a writ of certiorari, or any other appropriate writ, order or direction as this
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =