ALLEPPEY PARCEL SERVICE Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. III, STATE GST DEPARTMENT, ERNAKULAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, TAX DEPARTMENT, THIRUVANANTHAPURAM – 2018 (12) TMI 841 – KERALA HIGH COURT – TMI – Detention of goods – Bank Guarantee – Penalty – Held that:- The issue is decided in the case of KANIYAMPARAMBIL STEELS [2018 (10) TMI 1518 – KERALA HIGH COURT], where it was held that The petitioner has already filed a statutory appeal. It will suffice if this Court recalls its judgment under review and dispose of the writ petition wit
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respondent, thereby limiting the penalty imposed upon the petitioner only under Section 126(1) or Section 122(iv) of the CGST Act. iv) Issue any appropriate writ, order or direction to the 1st respondent to refund the excess penalty imposed upon the petitioner by way of Bank Guarantee. v) Call for records leading to Exhibit P6 notice, and quash the same by a writ of certiorari. Both the counsel agree that the issues stand squarely covered in the petitioner's favour by a judgment of this Court in W.P.(C) No.13980 of 2018, through a modified order dated 05th September 2018 in RP No. 703 of 2018. I, therefore, dispose of the writ petition applying the ratio of the judgment referred to above. – Case laws – Decisions – Judgements – Orders
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