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The State Tax Officer(Int) vs. M/S.Kerala Gujarat Cargo Express

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WA/969/2018HC KeralaGSTCNR KLHC01030866201815 May 2018Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE,HONOURABLE MR. JUSTICE ASHOK MENON2 pages

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Heard together (2 matters)

WA.No. 969 of 2018
WP(C) 15489/2018

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY, THE 15TH DAY OF MAY 2018 / 25TH VAISAKHA, 1940 WA.No. 969 of 2018 IN WPC. 15489/2018 ------------------------------------- AGAINST THE ORDER/JUDGMENT IN WP(C) 15489/2018 of HIGH COURT OF KERALA DATED 08-05-2018 APPELLANT(S) ----------- 1 THE STATE TAX OFFICER(INT) SQUAD NO.1, STATE GST DEPARTMENT, THALASSERY-670 101. 2 THE DEPUTY COMMISSIONER OF SALE TAX, STATE GST DEPARTMENT, KANNUR-670 001. BY GOVERNMENT PLEADER RESPONDENT(S): ------------- M/S.KERALA GUJARAT CARGO EXPRESS, 5, GOPINATH ESTATE, ASLALI BYE PASS, AHMEDABAD, REPRESENTED BY ITS PROPRIETRIX, SMT.GEETHA VALSAN, PIN-382 415. R1 BY SRI.P.R.AJITHKUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A. MUHAMED MUSTAQUE & ASHOK MENON, JJ. ------------------------------------------- W.A. No. 969 of 2018 ------------------------------------------- Dated this the 15th day of May, 2018

J U D G M E N T Muhamed Mustaque, J.

The State has come up on appeal challenging the interim order passed by the Single Bench ordering release of a vehicle along with goods, which were detained allegedly for evasion of SGST and CGST.

The learned Single Judge ordered release of the vehicle and goods by executing a simple bond. The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules. On a reading of Rule 140, we are of the view that the impugned order has to be modified.

In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140. Therefore, we modify the interim order directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded. The Writ Appeal is disposed of as above. A. MUHAMED MUSTAQUE Judge ASHOK MENON Judge dkr

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.