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TCI HI WAYS PVT. LTD. vs. THE ASSISTANT STATE TAX OFFICER, THE COMMISSIONER OF STATE TAX
(Kerala High Court)

Hon'ble Judges:

DEVAN RAMACHANDRAN

Pet. Counsel

Harisankar V. Menon

Meera V.menon

Res. Counsel

Thushara James

Petitioner / Applicant	TCI HI WAYS PVT. LTD.
Respondent	THE ASSISTANT STATE TAX OFFICER, THE COMMISSIONER OF STATE TAX
Court	Kerala High Court
State	Kerala
Date	Jan 27, 2021
Order No.	WP(C). No. 2025 of 2021(C)
Citation	2021(1) TAXREPLY 3832
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ORDER
The petitioner has approached this Court impugning Exts.P3 to P3(c) notices issued under Section 129 of the Goods and Services Tax (“GST Act” for short). The petitioner says that even though the proceedings impelled through Exts.P3 to P3(c) are illegal, unlawful and unjustified, the 1st respondent is refusing to release the consignment along with the vehicle and therefore, that they have been constrained to approach this Court through this writ petition. They, however, concede that they are willing to offer a bank guarantee for the amounts covered by Exts.P3 to P3(c) and thus pray that the 1st respondent be directed to release the consignment at the earliest, so that they will not be put to further prejudice on account of the fact that the consignor is holding them responsible for each day's delay. 2. In response, the learned Government Pleader, Smt.Thushara James, submitted that it has been now well settled through the judgment of this Court in W.P.(C)No.17379/2....