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

THE STATE TAX OFFICER (INT) SQUAD NO. 1, STATE GST DEPARTMENT, THALASSERY AND THE DEPUTY COMMISSIONER OF SALE TAX, STATE GST DEPARTMENT, KANNUR vs. KERALA GUJARAT CARGO EXPRESS
(Kerala High Court)

Hon'ble Judges:

A.MUHAMED MUSTAQUE
ASHOK MENON
Pet. Counsel
Government Pleader
Res. Counsel
P.r.ajithkumar

Petitioner / Applicant

THE STATE TAX OFFICER (INT) SQUAD NO. 1, STATE GST DEPARTMENT, THALASSERY AND THE DEPUTY COMMISSIONER OF SALE TAX, STATE GST DEPARTMENT, KANNUR
Respondent KERALA GUJARAT CARGO EXPRESS
Court Kerala High Court
State

Kerala

Date May 15, 2018
Order No.

W.A. No. 969 of 2018 And W.P.C. No. 15489 of 2018

Citation

2018(5) TAXREPLY 3021
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 State has come up on appeal challenging the interim order passed by the Single Bench ordering release of a vehicle along with goods, which were detained allegedly for evasion of SGST and CGST. The learned Single Judge ordered release of the vehicle and goods by executing a simple bond. The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules. On a reading of Rule 140, we are of the view that the impugned order has to be modified. In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140. Therefore, we modify the interim order directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded. The Writ Appeal is disposed of as above. ....

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 :
28
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)