SPINNER MARKETING Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. III, STATE GOODS AND SERVICES TAX DEPARTMENT, KOCHI
GST
2018 (11) TMI 518 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 8-11-2018
WP(C). No. 36379 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
For The Respondent : GP DR. THUSHARA JAMES
JUDGMENT
The petitioner, a registered dealer under the Central goods and Services Tax Act, supplied material to the Electricity Board, Electrical Circle Alappuzha, as seen from Ext.P2 invoice. But the e-way bill shows the place as Palakkad instead of Alappuzha and thus the authority detained the vehicle and the goods under Section 129(3) of
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ndent to release the goods to the petitioner without collecting any security under s.129(1)(c);
iv) issue such other writ, order, or direction, which this Hon'ble court deems fit and necessary in the interest of justice.
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 ratio of that judgment, I direct that respondent authorities 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”.
With the above direction I dispose of the writ petition.
C
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