Quality Enterprises Vs Assistant State Tax Officer, Kerala
Date: September 18, 2020
Subject Matter
Bank guarantee shall not be encashed till appeal filed against detention order is disposed off by the appellate authority
Summary
On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and finding that a final order under Section 129(3) in Form GST Mov 09 has already been passed, I dispose the writ petition with a direction to the…
In the present writ petition, the petitioner impugns an order passed by the respondent in Form GST Mov 09, whereby goods have been detained by the respondent noticing a discrepancy in the documents that ought to have accompanied the transportation of the goods. When the matter came up for admission, it was pointed out by the learned Government Pleader that inasmuch as the final order under Section…