Vst Industries Limited vs. The Assistant Commissioner
Held
The Court directed the release of the vehicle and goods upon the execution of a simple bond, subject to further orders from the authorities. It was deemed improper to order release solely on furnishing a bank guarantee.
Facts
The petitioner's vehicle carrying goods was detained due to the absence of a valid e-Way Bill. The petitioner had generated an e-Way Bill which was later re-validated.
Key Issues
Whether the vehicle and goods detained for an invalid e-Way Bill should be released on a simple bond instead of a bank guarantee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 28TH DAY OF DECEMBER 2018 / 7TH POUSHA, 1940 WP(C).No. 42625 of 2018 PETITIONER: VST INDUSTRIES LIMITED DOOR NO.VI/867-A1, ALNAS TOWER, SEAPORT MASJID ROAD, THRIKKAKARA P.O., KOCHI-682 021, ERNAKULAM DISTRICT, REPRESENTED BY MRS. BINU M OMMEN- AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER KEALA GST SPECIAL CIRCLE, STATE GST DEPARTMENT, TAX COMPLEX, ERNAKULAM PIN-682 015. 2 THE ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.II, TAX COMPLEX, ERNAKULAM, KOCHI-682 015, ERNAKULAM DISTRICT. R1 & 2 BY GOVERNMENT PLEADER SRI.SYAMAPRASANTH TS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).42625/2018 2 J U D G M E N T The petitioner's vehicle has been detained as there is no valid e- Way Bill accompanying the goods. In fact, the petitioner generated Ext.P2 e-Way Bill on 22.12.2018 and it was re-validated on 24.12.2018. In such circumstances, it may not be proper to order release of the ve
The judgment continues below.
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