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PANEL SOURCE LLP vs. THE ASSISTANT STATE TAX OFFICER SQUD NO. V, STATE GOODS AND SERVICES, KASARAGOD, THE STATE TAX OFFICER, SQUARD NO. V, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
Pet. Counsel
S.anil Kumar
Res. Counsel
N Nagaresh
Mohammed Rafiq

Petitioner / Applicant

PANEL SOURCE LLP

Respondent THE ASSISTANT STATE TAX OFFICER SQUD NO. V, STATE GOODS AND SERVICES, KASARAGOD, THE STATE TAX OFFICER, SQUARD NO. V, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI
Court Kerala High Court
State

Kerala

Date Oct 16, 2018
Order No.

WA.No. 1907 of 2018

Citation

2018(10) TAXREPLY 2863
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ORDER

The Writ Appeal is filed against the judgment of the learned Single Judge. One of the reliefs sought for in the Writ Petition is to declare Rule 140 of the CGST/SGST Rules as violative of Article 301 of the Constitution. The specific stipulation, which the petitioner is aggrieved with is that the collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty, which is a mandatory condition for the release of the goods detained under Section 129(3) of the CGST Act, 2017. 2. The Writ Petition was filed when the vehicle was detained by the Inspecting Team for reason of Part-B of the e-way bill having not been uploaded. The learned Single Judge had dismissed the Writ Petition itself, in which there was a challenge against the Rule. We were of the opinion that the interim application had to be considered first and in the Writ Petition notice had to be issued before the challenge to the R....

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