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2020 (3) TMI 357

..... with the provisions of Rule 138(A) of the Central Goods and Services Tax Act, 2017 - requirement with the furnishing of Bank Guarantee - HELD THAT:- Petitioner is not willing to pay the security in the form of bank guarantee equivalent to the amount of applicable tax, interest and penalty, without expressing any opinion on the merits as to strict applicability of Rule 138(A) or Rule 55 read with S .....

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..... agreement with M/S Offshore Infrastructure Limited, Mumbai to execute the work of Piping and Equipment Insulation works for offsite job for propellene Derivative Petrochemical Projects of M/s.Bharat Petroleum Corporation Limited, Kochi Refinery, Cochin. The aforementioned facts are evidenced from Ext.P1. 2. M/s. Offshore Infrastructure Limited is a registered dealer under GST in Kerala and have be .....

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..... Central Goods and Services Tax Act, 2017. The petitioner is willing to submit, for the release of the detained goods, half of the bank guarantee and half indemnity bond. 3. Dr. Tushara James, learned counsel appearing for the State opposes the aforementioned contention on the premise that it is not a case of pure and simple application of Rule 138(A) as the pith and substance of the averments as w .....

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..... est that all these factors would be considered by the adjudicating authority. 4. Heard learned counsel for the parties and appraised the particulars. Petitioner is not willing to pay the security in the form of bank guarantee equivalent to the amount of applicable tax, interest and penalty, without expressing any opinion on the merits as to strict applicability of Rule 138(A) or Rule 55 read with .....

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..... ERVICE ORDER NO.OIL/3157/18-19/W0/02/0063 DATED 14.2.2019 ALONG WITH CONNECTED DETAILS OF WORKS CONTRACT AGREEMENT ENTERED BY THE PETITIONER COMPANY WITH M/S OFFSHORE INFRASTRUCTURE LIMITED,27,UDYOG KSHETRA,MULUND GOREGON LINK ROAD,MULUND(W)MUMBAI 4000080. EXHIBIT P2 THE TRUE COPY OF THE DELIVERY CHALLANS NO.SECPLC19-20/606,DATED 22.02.2020 ISSUED BY THE PETITIONER EXHIBIT P2A THE TRUE COPY OF THE .....

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