Kerala HC Orders GST Dept to Return Title Deed or Loss Certificate After Finding Proof of Submission

Bash-P-International Vs State Tax Officer (Kerala High Court) The Kerala High Court directed the GST Department to trace and return an original title deed furnished by the petitioner as security, and ordered issuance of a certificate if the document is found to be irretrievably lost. The petitioner, a partnership firm registered under the Kerala Value Added Tax Act, 2003, had furnished the original title deed as security pursuant to a conditional stay granted by the First Appellate Authority. The stay required payment of 25% of the disputed amount and furnishing security for the balance. The p...