2018 (11) TMI 518 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – it is alleged that e-way bill shows the place as Palakkad instead of Alappuzha – 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 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 vehicle on his “furnishing Bank Guarantee for
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In the writ petition, the petitioner sought the following reliefs: (i) issue a Writ of Certiorari, or any other appropriate writ order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext. P6 order and Ext.P6(a) notice and after scrutinizing the same, to strike down and quash them; (ii) issue a writ of mandamus or other appropriate writ, orders or directions directing the Respondent to refrain from proceeding further under section 129 of the Act based on Ext. P6 and Ext.P6(a), (ii) issue a writ of mandamus or other appropriate writ, orders or directions, directing the Respondent to release the goods to the petitioner without collecting any security
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