PIAGGIO VEHICLES PRIVATE LIMITED Versus THE ASSISTANT STATE TAX OFFICER, KERALA, THE COMMISSIONER STATE GST DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM, THE SECRETARY CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NEW DELHI AND THE AUTHORISED OFFICER THE GST NETWORK, NEW DELHI – 2018 (12) TMI 1085 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – expiration of the validity of e-way bill – Held that:- The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer [2018 (8) TMI 1145 – KERALA HIGH COURT] has dealt with an identical issue where It is directed to release the goods on the appellant furnishing Bank Guarantee for
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fficer for reason of expiration of the validity of e-way bill. Aggrieved, the petitioner has filed the writ petition seeking the following prayers: (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.P3, P3(a) and Ext.P3(b), Ext.P4 & P5 reports and notices after scrutinizing the same, to strike down and quash the same; (ii) issue a writ of mandamus or other appropriate writ, order or directions, directing the 1st respondent to release the goods and vehicles; (iii) declare the provision empowering the GST officials to demand tax and penalty and detention of goods and vehicle as
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