Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

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

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
S.anil Kumar
Res. Counsel
N Nagaresh

Petitioner / Applicant

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

Kerala

Date Sep 19, 2018
Order No.

WP (C).No. 30729 of 2018

Citation

2018(9) TAXREPLY 2790
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed this writ petition seeking the following reliefs : i) declare Rule 140 of the CGST/SCST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion for the release of the goods detained under section 129(3) of the Act as violative of Article 301 of the Constitution ; ii) issue a writ of certiorari or any other appropriate writ, order or direction as this Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext.P7 order and Ext.P7(a) notice and after scrutinizing the same,t o strike down and quash them ; iii) issue a writ of mandamus or other appropriate writ, orders or direction....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
2
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).