2018 (10) TMI 1189

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..... COURT - [2019] 61 G S.T.R. 295 (Ker), 2019 (23) G. S. T. L. 3 (Ker.)
KERALA HIGH COURT - HC
Dated:- 4-10-2018
WP (C). No. 32237 of 2018 - -
GST
MR DAMA SESHADRI NAIDU, J. For The Petitioner : SRI. HARISANKAR V. MENON, SMT. K. KRISHNA AND SMT. MEERA V. MENON For The Respondents : GP. DR. THUSHARA JAMES., SRI. S EASWARAN JUDGMENT The petitioner, a dealer in timber, faces proceed .....

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..... s right to statutory remedy becomes illusory. 4. The petitioner also seeks another relief: "To declare that Rule 140(2) of the CGST Rules 2017 is not to apply as against detention of the goods under Section 129 of the CGST Act." 5. The petitioner's counsel has brought to my notice a judgment of this Court in Commercial Tax Officer v. Madhu (2017) 105 VST 244 (Kerala). This Court has held th .....

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..... Rules; to appeal, the petitioner has three months' time from the date of Ext.P7 impugned order. But it may be inequitable for the respondent authorities to invoke the bank guarantee before the limitation to appeal ends. 9. I, therefore, dispose of this Writ Petition holding that the respondent will not invoke the bank guarantee for three months. In the meanwhile, the petitioner may make all .....

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