Case Law Details
M/s. Panel Source LLP Vs Assistant State Tax Officer (Kerala High Court)
Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
The Writ Appeal is filed against the judgment of the learned Single Judge. One of the reliefs sought for in the Writ Petition is to declare Rule 140 of the CGST/SGST Rules as violative of Article 301 of the Constitution. The specific stipulation, which the petitioner is aggrieved with is that the collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty, which is a mandatory condition for the release of the goods detained under Section 129(3) of the CGST Act, 2017.
2. The Writ Petition was filed when the vehicle was detained by the Inspecting Team for reason of Part-B of the e-way bill having not been uploaded. The learned Single Judge had dismissed the Writ Petition itself, in which there was a challenge against the Rule. We were of the opinion that the interim application had to be considered first and in the Writ Petition notice had to be issued before the challenge to the Rule was considered. We, hence, directed the appellant to file a review before the learned Single Judge. The same has been filed and is pending before the learned Single Judge.
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