Case Law Details
Case Name : Garuda Timber Traders Vs The Assistant State Tax Officer (Kerala High Court)
Appeal Number : WP(C) No. 26848 of 2018
Date of Judgement/Order : 09/08/2018
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Garuda Timber Traders Vs The Assistant State Tax Officer (Kerala High Court)
Once the petitioner provides the bank guarantee for the tax and penalty and bond for the value of goods, under Rule 140 of the Rules, it will have the goods provisionally released. Besides, the petitioner can challenge the Ext.P9 before the appellate authority under Section 107 of the Act.
Court further held that Technical Problems In Uploading Part B Of E-Way Bill Not A Ground To Set Aside Penalty & Detention Under CGST Act .
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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GST section 129 judgement