Bon Cargos Private Limited vs. Union Of INDIA
Held
The Court permitted the petitioner to withdraw the writ petition with liberty to approach the department for release of the goods upon furnishing a bank guarantee. The petitioner was also allowed to pursue appropriate remedies/defence as per the Supreme Court's judgment in *State of Uttar Pradesh and Ors. v. M/S Kay Pan Pragrance Pvt. Ltd.*, and the respondents were directed to expedite proceedings.
Facts
The petitioner's goods were detained, and a demand for tax and penalty was issued under the GST enactments. The petitioner filed a writ petition challenging the detention and sought release of the goods.
Key Issues
The key issues were the legality of the detention of goods and the demand for tax and penalty under GST, and the appropriate procedure for securing the release of the detained goods.
Sections Cited
Form GST MOV-01, Form GST MOV-02, Form GST MOV-04, Form GST MOV-09
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 18TH DAY OF DECEMBER 2020 / 27TH AGRAHAYANA, 1942 WP(C).No.26362 OF 2020(U) PETITIONER: BON CARGOS PRIVATE LIMITED PERINGAPPURAM, NH 66, MYLAKKAD, KOTTIYAM, KOLLAM-691 571, REPRESENTED BY ITS GENERAL MANAGER-MR. MANOJ KUMAR R. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN SMT.POOJA MENON RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI-110 001. 2 ASSISTANT STATE TAX OFFICER, MOBILE SQUAD KASARGOD-2, STATE GOODS AND SERVICES TAX DEPT, KASARGOD, KERALA-671 123. R1 BY ADV. M.A.SHAJI, CGC GP SMT JASMINE M M THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26362 OF 2020(U) 2 JUDGMENT Dated this the 18th day of December 2020 Learned counsel for the petitioner seeks permission of this Court for withdrawal of this writ petition with liberty to approach the department for release of the goods subject to furnishing of bank guarantee and take all
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.