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NOUSHAD ALLAKKAT vs. THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, MANJERI, THE ASST. TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM AND THE MANAGER INDIAN BANK, MALAPPURAM BRANCH, MALAPPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Harisankar V. Menon
K.krishna
Meera V.menon
Res. Counsel
S Easwaran

Petitioner / Applicant

NOUSHAD ALLAKKAT
Respondent THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, MANJERI, THE ASST. TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM AND THE MANAGER INDIAN BANK, MALAPPURAM BRANCH, MALAPPURAM
Court Kerala High Court
State

Kerala

Date Oct 4, 2018
Order No.

WP (C). No. 32237 of 2018

Citation

2018(10) TAXREPLY 2865
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ORDER

The petitioner, a dealer in timber, faces proceedings under the Goods and Services Tax Act. Purchased in Tamil Nadu and being brought to Kerala, the timber was detained under Section 129 of the Act, for ‘the supplier's failure to collect IGST’. The petitioner has got the goods released on his furnishing the bank guarantee, though. 2. At any rate, faced with adverse orders, the petitioner wants to file a statutory appeal. But before it can prosecute the appeal, the 4th respondent threatens, the petitioner apprehends, to invoke the bank guarantee. So it has filed this writ petition. 3. According to the petitioner's counsel, the appellate forum itself was very recently created, and still the procedural mechanism has not yet been fully put in place. In the meanwhile, if the respondents invoke the bank guarantee, the petitioner's right to statutory remedy becomes illusory. 4. The petitioner also seeks another relief: “To declare that Rule 140(2) ....

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