2018 (11) TMI 398

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..... LHI - 2018 (11) TMI 398 - KERALA HIGH COURT - TMI - Detention 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 tha .....

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..... ondent : N NAGARESH ASGI JUDGMENT The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed this writ petition seeking the following reliefs : i) declare Rule 140 of the CGST/SCST Rules, to the extent to which it directs collection of security in the form of simple b .....

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..... other appropriate writ, orders or directions, directing the respondent to release the goods to the petitioner without collecting any security under S.129(1)(c) ; v) issue such other writ, order or direction which this Court deems fit and necessary in the interest of justice. Nevertheless, the issue raised in this writ petition stands squarely covered by judgment dated 9th August 2018 in WPC .....

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