HC restrain dept. from encashment of Bank guarantee under GST till exhaustion of statutory remedy

Safa Mill Stores Vs Assistant State Tax Officer, Karukutty (Kerala High Court) 1. The petitioner, a partnership firm, transported certain goods ostensibly from Bombay to Perumbavoor. But when the petitioner tried to unload the goods at Malamury, Perumbavoor, the authorities checked the documents carried along with the goods and found that they did not correctly reflect the destination point. Suspecting tax evasion, the authorities detained the goods and demanded penalty as well as tax. Aggrieved, the petitioner filed WPC No.10256 of 2018 for the release of goods and for the expeditious comple...