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NATIONAL RADIO ELECTRONICS CORPORATION vs. STATE TAX OFFICER (INTELLIGENCE)
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Rajesh Nambiar
Res. Counsel
M.m.jasmin

Petitioner / Applicant

NATIONAL RADIO ELECTRONICS CORPORATION
Respondent STATE TAX OFFICER (INTELLIGENCE)
Court Kerala High Court
State

Kerala

Date Jan 4, 2022
Order No.

W.P.(C) NO.40 OF 2022

Citation

2022(1) TAXREPLY 5059
Original Order
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ORDER

The petitioner is challenging Ext.P3 order issued under Section 129 of the Central Goods and Service Tax Act, 2017 to the extent it invoked the bank guarantee furnished by the petitioner, while obtaining release of the goods detained under Section 129(1) of the said Act. 2. The limited relief claimed by the petitioner is that the statute permits him to prefer an appeal within a period of three months and if within the said period of three months, he abides by the terms stipulated in Section 107 of the CGST Act, all proceedings for invocation of the bank guarantee or other proceedings shall stand stayed by virtue of the statutory prescriptions. However, even without waiting for the period of three months, the respondents have proceeded to invoke the bank guarantee, which according to him, is due. 3. The learned Government Pleader Smt. M.M. Jasmin, on instructions, submitted that the bank guarantee has not, in fact, been invoked and that the proper officer does not have any in....

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