M/S. Daikin Air -Conditioning INDIA PVT.LTD. vs. The Assistant State Tax Officer
Held
The Court directed the release of the goods and vehicle upon furnishing of a Bank Guarantee for the tax and penalty due, and a bond for the value of goods as prescribed under Rule 140(1) of the CGST Rules.
Facts
The petitioners' goods and vehicle were detained by GST authorities due to an expired e-way bill. The petitioners sought to quash the detention orders and secure the unconditional release of their goods and vehicle.
Key Issues
Whether goods and vehicle detained for an expired e-way bill can be released upon furnishing security.
Sections Cited
Rule 140(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 19TH DAY OF DECEMBER 2018 / 28TH AGRAHAYANA, 1940 WP(C).No. 41454 of 2018 PETITIONER/S: 1 M/S. DAIKIN AIR -CONDITIONING INDIA PVT.LTD. ISANA,KATTIMA(MEGA MART BUILDING),DOOR NO.497 AND 498,6TH FLOOR,POONAMALLE HIGH ROAD,ARUMBAKKAM,CHENNAI-600106,REPRESENTED BY ITS MANAGER,S.VENU NAGARAJ,AGED 37,S/O.V.SUKUMARAN. 2 RUBY DANIEL AGED 52 YEARS D/O.K.C,DANIEL,PROPRIETOR,M/S.ARIA FRESC SYSTEM HVAC ENGINEERS,AISWARYA LANE, THAMMANAM.P.O,ERNAKULAM-682032. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO.I,STATE GST DEPARTMENT,KOLLAM- 691001. 2 THE STATE TAX OFFICER SQUAD NO.I,STATE GST DEPARTMENT, KOLLAM-691002. 3 THE COMMISSIONER OF STATE GST, TAX TOWERS,KILLIPPALAM,KARAMANA, THIRUVANANTHAPURAM-695002. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.41454 of 2018 2 JUDGMENT The petitioners, assessees under the GST Act, manufacture and sell Air- con
The judgment continues below.
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