M/S.Tci Hi Ways PVT. LTD. vs. The Assistant Satate Tax Officer

WP(C)/2025/2021HC KeralaGSTCNR KLHC01005780202127 January 2021Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN6 pages

For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENONFor Respondent: DR THUSHARA JAMES-GP

AI SummaryPartly Allowed

Held

The High Court, relying on a previous judgment, directed the petitioner to approach the 1st respondent with a bank guarantee for the amounts covered by the notices. Upon furnishing the guarantee, the 1st respondent was obligated to release the consignment and vehicle without delay and complete the adjudication under the GST Act within one month.

Facts

The petitioner challenged detention notices issued under Section 129 of the GST Act, seeking the release of their consignment and vehicle. They offered to furnish a bank guarantee for the amounts covered by the notices, but the 1st respondent refused to release the goods.

Key Issues

Whether a petitioner is entitled to the release of goods and vehicle detained under Section 129 of the GST Act upon furnishing a bank guarantee, and the proper procedure for securing such release.

Sections Cited

Section 129

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN WEDNESDAY, THE 27TH DAY OF JANUARY 2021 / 7TH MAGHA, 1942 WP(C).No.2025 OF 2021(C) PETITIONER: M/S.TCI HI WAYS PVT. LTD. BTR BHAVAN, NORTH KALAMASSERY KOCHI 683 104, REPRESENTED BY ITS MANAGER, RAJESH KUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO. II, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT , TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002. OTHER PRESENT: DR THUSHARA JAMES-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.2025 OF 2021(C) 2

J U D G M E N T The petitioner has approached this Court impugning Exts.P3 to P3(c) notices issued under Section 129 of the Goods and Services Tax (“GST Act” for short). The petitioner says that even though the proceedings impelled through Exts.P3 to P3(c) are illegal, unlawful and unjustified, the 1st respondent is refusing to release the consignment along with the vehicle and therefore, that they

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.