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2018 (11) TMI 398 - HC - GSTDetention of goods with vehicles - Vires of Rule 140 of the CGST/SCST Rules - collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion for the release of the goods detained under section 129(3) of the Act - Held that:- The issue is covered by the decision in the case of K. KARUNAKARAN PROPRIETOR, M/S. BHARATH CONSTRUCTION COMPANY, SALEM VERSUS THE ASST. STATE TAX OFFICER SQUAD NO. 1, KERALA STATE GST DEPARTMENT, ALUVA AND THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM [2018 (8) TMI 1141 - KERALA HIGH COURT], where it was held that The respondent authorities 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 dismissed.
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