TMI Blog2019 (1) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... M AND UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NEW DELHI - 2019 (1) TMI 140 - KERALA HIGH COURT - [2019] 63 G S.T.R. 204 (Ker) - Detention of goods with vehicle - misclassification in tax rate - Held that:- The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer [2018 (8) TMI 1145 - KERALA HIGH COURT] has dealt with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efs: ( i)To call for the records leading to Exhibit P4 issued by the 1st respondent and to set aside the same by issuing a 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 issued by the 1st respondent unconditionally after retaining a sample of the goods detained by iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal. ( vi) To declare that Section 126(6) of the KSGST Act as well as CGST Act insofar as it overlooks the relevant circumstances and factors is arbitrary, unreasonable and unconstitutional. ( vii) To declare that Rule 140 of the Kerala Goods and Service Tax Rules, 2017 and Central Goods and Service Tax Rules, 2017 and Form GST INS-04 prescribed there under are unconstitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction or order. 3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 6.8.18 in W.A.No.1640/2018 has dealt with an identical issue. 4. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicle on his furnishing Bank Guarantee for tax and penalty found due and a bond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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