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ARUNA SANTHOSH KADAM vs. THE ASSISTANT STATE TAX OFFICER, THE STATE TAX OFFICER, THE STATE OF KERALA, UNION OF INDIA
(Kerala High Court)

Hon'ble Judges:

N.NAGARESH
Pet. Counsel
S.anil Kumar
K.s.hariharan Nair
M.rajagopal.m
Res. Counsel
C.k.govindan

Petitioner / Applicant

ARUNA SANTHOSH KADAM

Respondent THE ASSISTANT STATE TAX OFFICER, THE STATE TAX OFFICER, THE STATE OF KERALA, UNION OF INDIA
Court Kerala High Court
State

Kerala

Date Aug 6, 2020
Order No.

WP(C).No.1155 OF 2018(T)

Citation

2020(8) TAXREPLY 3197

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ORDER

Dated this the 6th day of August, 2020 The writ petition has been filed challenging Exts. P4 and P5 and seeking to declare that the provisions of Section 130 of the Kerala Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act as a violative of Article 19(1)(g) and Article 301 of the Constitution of India. 2. When this writ petition came up for admission, this Court passed an interim order dated 16.01.2018 to the following effects. "Having regard to the facts and circumstances of the case, I deem it appropriate to direct the respondents to release the vehicle, against the petitioner furnishing bank guarantee for the value of the vehicle. Ordered accordingly. The petitioner shall make necessary arrangements for unloading the consignments." 3. When this matter came up for hearing today, the learned counsel for the petitioner submitted that, the interim order has been complied with and the vehicle has been released based on Bank guarantee furnis....

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