M/s DS ROOFTECH INDIA PRIVATE LTD. Versus ASST. STATE TAX OFFICER, SURV. SQUAD NO. 2C, STATE GST DEPARTMENT, PALAKKAD, KERALA, COMMISSIONER, GOODS & SERVICE TAX AUTHORITY, GOVT. OF KERALA AND STATE OF KERALA

2018 (11) TMI 705 – KERALA HIGH COURT – [2018] 2 GSTL 127 (Ker) – Detention of vehicle with consignment – consignment was not supported by e-way bill – Held that:- This writ petition directing the petitioner to furnish a bank guarantee for an amount ₹ 1,75,354/-, and on the petitioner executing a bond under Rule 140(1) of the CGST Rules – As soon as the bank guarantee is furnished and the bond is executed, the vehicle will be released to the petitioner – petition disposed off. – W.P.(C) No. 14576 of 2018 Dated:- 27-4-2018 – DEVAN RAMACHANDRAN, J. For the Petitioner(S):- by Adv. Sri. C.K. Sreejith. For the Respondent(S):- R by Government Pleader Sri. Ravi Krishnan JUDGMENT The petitioner challenges the detention of his vehicle ordere

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