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VTS STEELS vs. THE ASSISTANT STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
Sathish Kumar
Res. Counsel
Jasmin M M

Petitioner / Applicant

VTS STEELS
Respondent THE ASSISTANT STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Oct 21, 2022
Order No.

WP(C) No. 33537 of 2022

Citation

2022(10) TAXREPLY 6600
Original Order
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ORDER

The petitioner faced with proceedings under Section 129 of the CGST/SGST Act, 2017. The grievance of the petitioner is that despite the willingness of the petitioner to comply with the provisions of Section 129 (1)(c), the 1st respondent is refusing to accept the bank guarantee and release the goods, pending adjudication of the notice. 2. Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that if the petitioner complies with the provision of Section 129 (1)(c), there is no reason for the 1st respondent to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129. Hence, this writ petition is disposed of directing the 1st respondent to release the goods and conveyance in question on the petitioner complying with the conditions prescribed in Section 129(1)(c) of the CGST/SGST Act without any further delay. If the proceedings under Section 129 result in an adverse....

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