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2018 (3) TMI 1074

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..... e detention cannot be said to be un-justified - the respondent is directed to release the goods and the vehicle covered by Ext.P3 detention notice, to the petitioner, on his furnishing a bank guarantee to cover the security deposit amount demanded in the Ext.P3 notice, before the respondent - petition disposed off. - WP(C) No. 28277 of 2017 (H) - - - Dated:- 31-8-2017 - Mr. A.K.Jayasankaran Na .....

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..... bjection of the respondent is essentially that the goods were being transported under cover of documents which were not the documents prescribed under the SGST Act. The learned counsel for the petitioner would submit that the goods were transported under cover of a delivery note, which was prescribed under the KVAT Act, and this was necessitated since there was no prescribed format of the document .....

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..... dent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment, untrammelled by the observations in this judgment. (iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the respondent. - - Tax .....

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