Midas Electricals Pvt. Ltd. vs. The State Tax Officer (Intelligence) And Others
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
Midas Electricals Pvt. Ltd.
Respondent
The State Tax Officer (Intelligence) And Others
Court
Kerala High Court
State
Kerala
Date
Oct 16, 2020
Order No.
WP(C).No. 21961 of 2020(U)
TR Citation
2020 (10) TR 3836
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

The petitioner has approached this Court aggrieved by a detention of goods that were being transported, at his instance. A perusal of Ext.P3 order of detention in FORM GST MOV 6 reveals that the transportation in question was not accompanied by a valid e-way bill. Under the said circumstances, I find that the detention at the instance of the respondents cannot be said to be unjustified.

The learned Government Pleader would submit, on instructions, that the amount found due and payable by the petitioner in the order passed under FORM GST MOV -7 is ₹ 2,95,560/-. Taking note of the said submission, I direct that if the petitioner furnishes a bank guarantee for the said amount, then the respondent shall permit the petitioner to clear the goods and the vehicle. The respondent shall thereafter, proceed to pass the final order under Section 129(3) in FORM GST MOV- 9

The learned Government Pleader shall communicate the gist of this order to the respondent for facilitating an early clearance of the goods and the vehicle by the petitioner, on the terms mentioned above. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondent, for further action.

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