Dated this the 6th day of August, 2020 The writ petition has been filed challenging Exts. P4 and P5 and seeking to declare that the provisions of Section 130 of the Kerala Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act as a violative of Article 19(1)(g) and Article 301 of the Constitution of India.

2. When this writ petition came up for admission, this Court passed an interim order dated 16.01.2018 to the following effects.

“Having regard to the facts and circumstances of the case, I deem it appropriate to direct the respondents to release the vehicle, against the petitioner furnishing bank guarantee for the value of the vehicle. Ordered accordingly. The petitioner shall make necessary arrangements for unloading the consignments.”

3. When this matter came up for hearing today, the learned counsel for the petitioner submitted that, the interim order has been complied with and the vehicle has been released based on Bank guarantee furnished by the petitioner.

4. The learned counsel for the petitioner further submits that, the petitioner doesn’t propose to press for the challenge on Section 130 of Kerala Goods and Service Tax Act and the proceedings initiated under Exts. P4 and P5 may be continued.

Accordingly, the writ petition is disposed of permitting the respondents to pursue Exts. P4 and P5 proceedings under the CGST/SGST Act, 2017.