TMI Blog2018 (12) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... DEPARTMENT OF REVENUE, NEW DELHI - 2018 (12) TMI 136 - KERALA HIGH COURT - TMI - Detention of goods with vehicle - misclassification in tax rate - Held that:- The respondent authorities are directed to release the petitioners' goods and vehicle on their “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 CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ of certiorari or any other appropriate writ direction or order. ( ii) To direct the 1st respondent to release the goods and vehicle covered by Exhibit P4 and P4(a) issued by the 1st respondent unconditionally after retaining a sample of the goods detained by issuing a writ of mandamus or any other appropriate writ order or direction. ( iii) To declare that Sections 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Rules, 2017 and Central Goods and Service Tax Rules, 2017 and Form GST INS-04 prescribed thereunder are unconstitutional, illegal and ultra vires the Kerala Goods and Service Tax Ordinance, 2017, Kerala Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017. ( vii) To declare that Rule 140 of the Kerala Goods and Service Tax Rules, 2017 issued under Kerala Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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