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
GST
2018 (11) TMI 517 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 7-11-2018
WP(C). No. 36045 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES
JUDGMENT
The petitioner, a registered dealer under the Kerala Goods and Services Tax Act, supplied material to Kollam, as seen from Exts.P2 to P5 invoices. Ext.P6 consignment note, however, did not contain the details of the vehicle used f
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of the case, calling for the records leading to the issue of Ext.P9 order and Ext.10 notice and after scrutinizing the same, to strike down and quash them;
(iii) issue a writ of mandamus or other appropriate writ, orders or directions directing the First Respondent to refrain from proceeding further under section 129 of the Act based on Ext.P9 and P10;
(iv) Issue a writ of mandamus or other appropriate writ, orders or directions, directing the First Respondent to release the goods to the petitioner without collecting any security under S.129(1)(c).
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 dealt with an identical issue.
Applying the ra
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