SAHEER P.M. Versus STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE GST, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ASSISTANT STATE TAX OFFICER, SURVEILLANCE, WAYANAD, THE UNION OF INDIA, REP. BY THE SECRETARY (REVENUE), NEW DELHI, GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON, NEW DELHI, GOODS AND SERVICE TAX NET WORK, NEW DELHI AND CHIEF COMMISSIONER OF CENTRAL TAXES, KERALA.
GST
2018 (12) TMI 140 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 30-11-2018
WP (C). No. 39043 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : ADVS. DR. K. P. PRADEEP SRI. NIRMAL V NAIR
\nFor The Respondent : SMT. M. M. JASMIN<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e writ or writs or an order or a direction to the 3rd respondent to allow the petitioner to transport the goods covered by Exts.P2 and P9 invoice and Ext.P3 E-way Bill subject to appropriate conditions fixed by this Court in the facts and circumstances of the case; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" SAHEER P.M. Versus STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE GST, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ASSISTANT STATE TAX OFFICER, SURVEILLANCE, WAYANAD, THE UNION OF INDIA, REP. BY THE SECRETARY (REVENUE), NEW DELHI, GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON, NEW DELHI, GOODS … Continue reading “SAHEER P.M. Versus STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE GST, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ASSISTANT STATE TAX OFFICER, SURVEILLANCE”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15329","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15329"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15329\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (iii) Issue such other and further reliefs as this Court may deem fit and proper in the interest of justice; and
\n (iv) to grant cost of this proceedings”.
\n3. The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer Judgment dated 6.8.2018 in W.A.No.1640 of 2018 dealt with an identical issue.
\n4. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner's goods and vehicle on his “furnishing Bank Guar<\/p>\n
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