Malabar Steel Industries v. Assistant State Tax Officer, Karukutty
Date: October 11, 2018
Subject Matter
Seized goods and vehicle could be released on furnishing bank guarantee for tax & penalty and bond for the value of goods
Summary
1. The petitioner, a dealer under the CSGST Act, sold goods as seen from Ext.P1 invoice. The vehicle and the goods were detained because the validity of the Ext.P2 e-way bill expired and the invoice number was allegedly manipulated. Aggrieved, the pe…
1. The petitioner, a dealer under the CSGST Act, sold goods as seen from Ext.P1 invoice. The vehicle and the goods were detained because the validity of the Ext.P2 e-way bill expired and the invoice number was allegedly manipulated. Aggrieved, the petitioner filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: "( i ) To issue a writ of certiorari to…