Case Law Details
Case Name : State Tax Officer Vs Kerala Gujarat Cargo Express (Kerala High Court)
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All High Courts Kerala High Court
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State Tax Officer Vs Kerala Gujarat Cargo Express (Kerala High Court)
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. I
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