^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

RENJI LAL DAMODARAN, DAMU & SONS SALES CORPORATION vs. STATE TAX OFFICER, KOTTARAKKARA AND ASST. STATE TAX OFFICER, KARUNAGAPALLY
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
ASHOK MENON

Pet. Counsel

Harisankar V. Menon

Meera V.menon

K.krishna

Res. Counsel

Mohammed Rafiq

Petitioner / Applicant	RENJI LAL DAMODARAN, DAMU & SONS SALES CORPORATION
Respondent	STATE TAX OFFICER, KOTTARAKKARA AND ASST. STATE TAX OFFICER, KARUNAGAPALLY
Court	Kerala High Court
State	Kerala
Date	Aug 6, 2018
Order No.	WA. No. 1640 of 2018 IN WPC. 25661/2018
Citation	2018(8) TAXREPLY 2939
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Rule 140

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
The appeal has been filed against the judgment of the learned Single Judge in WP(C) No.25661 of 2018 dated 31.07.2018. The appellant's goods were detained on inspection and notice was issued under Section 129 of the Kerala Goods and Services Tax Act, 2017 [for brevity, the KGST Act] and Rule 140 of the Central Goods and Services Tax Rules, 2017 [for brevity, the CGST Rules]. 2. The first contention is that there is no cause for directing a Bank Guarantee to be furnished. The Section specifically speaks of a Bank Guarantee and we find that the appellant had agreed to furnish a Bank Guarantee before the learned Single Judge. We do not think any interference can be caused on that aspect. 3. The second contention raised by the learned Counsel appearing for the appellant is that the Bank Guarantee need be furnished only for the tax and penalty which could be imposed and the value of goods could be secured by a bond in the form FORM GST INS-04. We need only refer to Rule 140(1....