2021 (1) TMI 256 - KERALA HIGH COURT - GST

Head Note / Extract:
Detention of goods alongwith the vehicle - Roto Fabric Cloth Bag - allegation is that product is actually cotton bags and therefore, within the sweep of Section 31 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It is indubitable that, at this stage, it will not be proper or prudent for this Court to enter into the merits of the controversy, since it will involve assessment of factual aspects and issues which is possible only through a a proper enquiry, following due procedure as per law. The petitioner must be given the latitude of having his articles released on the strength of sufficient security, which the petitioner accedes by way of a bank guarantee - on the further condition that the respondent completes the statutory adjudication within a time frame, after obtaining a sample of the bag in the presence and acknowledgment of the petitioner - it is directed that the petitioner to furnish a bank guarantee, drawn on a Nationalized Bank, for the amount covered by Ext.P7; and if this is done within a period of one week from the date of receipt of a copy of this judgment, the respondent shall release the articles to the petitioner, after taking a sample of the bags in the presence and acknowledgment of the petitioner.