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. In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140. Therefore, we modify the interim order directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded. The Writ Appeal is disposed of as above.
