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KANIYAMPARAMBIL STEELS vs. THE ASSISTANT STATE TAX OFFICE, THE STATE TAX OFFICER, PERUMBAVOOR, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE UNION OF INDIA, NEW DELHI AND THE BRANCH MANAGER, KADUTHURUTHY
(Kerala High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

KANIYAMPARAMBIL STEELS

Respondent THE ASSISTANT STATE TAX OFFICE, THE STATE TAX OFFICER, PERUMBAVOOR, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE UNION OF INDIA, NEW DELHI AND THE BRANCH MANAGER, KADUTHURUTHY
Court Kerala High Court
State

Kerala

Date Sep 5, 2018
Order No.

RP. No. 703 of 2018 IN WP (C). 13980/2018

Citation

2018(9) TAXREPLY 2876
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ORDER

This Court on 19th July 2018 disposed of WP(C) No.13980 of 2018 with the following direction: “In the light of the Division Bench's decision in W.A. No. 1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Service Tax Rules, 2017, the authority will release the detained goods with no further delay.” 2. Now, the petitioner has come up with this review petition. The petitioner's counsel submits that the petitioner has already had the goods released after its providing the Bank guarantee. And that was based on a direction of this Court in earlier writ petition: WP(C) No.1219 of 2018. 3. In fact, the petitioner in this writ petition sought the following reliefs: (i) Issue a writ of certiorari by quashing Ext....

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