2018 (12) TMI 765 – KERALA HIGH COURT – TMI – Detention of goods and vehicle – Section 129 of the GST Act – Held that:- The respondent authorities are directed 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 – petition disposed off. – WP (C). No. 40725 of 2018 Dated:- 13-12-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. HARISANKAR V. MENON SMT. K. KRISHNA AND SMT. MEERA V. MENON For The Respondents : GP DR. THUSHARA JAMES JUDGMENT The petitioner is a private limited company and an assessee under the GST Act. While consigning goods from Tirunelveli to Kerala the veh
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