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AMMAN TRANSPORTS vs. HE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Anil D. Nair

Sreejith R.nair

Telma Raju

Res. Counsel

Thushara James

Petitioner / Applicant	AMMAN TRANSPORTS
Respondent	HE ASSISTANT STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Nov 25, 2020
Order No.	WP(C).No.26080 OF 2020(H)
Citation	2020(11) TAXREPLY 3550
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ORDER
The petitioner has approached this Court aggrieved by a detention of his goods during the course of transportation. It is seen from Ext.P8 order in FORM GST MOV-9, that the reason for detention was that the validity period of the e-way bill that accompanied the transportation of goods had already expired. In that sense, I do not see the detention as unjustified as the transportation was not accompanied by a valid transport document at the time of detention. The learned counsel for the petitioner submits, however, that there is an issue regarding the legality of inclusion of the cess component in the quantification of the amount liable to be paid under S. 129 of the GST Act, I direct the respondents to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P10 order. It is made clear that the clearance of the goods against the Bank guarantee furnished shall be without prejudice to the right of the petitioner to question the legality....