Layrock Developers Pvt. Ltd. vs. The Asst. Sales Tax Officer, The Deputy Commissioner Of Gst (Intelligence) , Secretary To Government
(Kerala High Court, Kerala)
Petitioner / Applicant
Layrock Developers Pvt. Ltd.
Respondent
The Asst. Sales Tax Officer, The Deputy Commissioner Of Gst (Intelligence) , Secretary To Government
Court
Kerala High Court
State
Kerala
Date
Mar 8, 2019
Order No.
WP(C).No. 7068 of 2019
TR Citation
2019 (3) TR 2363
Related HSN Chapter/s
N/A
Related HSN Code
N/A
The petitioner suffered with an order under Section 129 (1) of CGST Act, 2017. The petitioner wants to prefer an appeal. In the meanwhile, the petitioner wants to get release of two Mobile Concrete Mixing Units having Chassis No.MEC 2416BAK078679 and Chassis No. MEC2416BAKP078901.
2. In the light of the above, the following directions are issued:-
The goods detained as above shall be released on furnishing bank guarantee. The petitioner shall file an appeal within a period of one month. If the petitioner fails to file an appeal within one month, respondents are at liberty to revoke the bank guarantee.
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