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2020 (8) TMI 332 - HC - GSTValidity of Section 130 of the Kerala Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act - interim order has been complied with and the vehicle has been released based on Bank guarantee furnished by the petitioner - petitioner 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. HELD THAT - The writ petition is disposed of permitting the respondents to pursue Exts. P4 and P5 proceedings under the CGST/SGST Act, 2017.
Issues:
Challenging the provisions of Section 130 of the Kerala Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act as violative of Article 19(1)(g) and Article 301 of the Constitution of India. Analysis: 1. Challenging the Provisions of Section 130: The writ petition was filed to challenge Exts. P4 and P5 and to declare the provisions of Section 130 of the Kerala Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act as violative of Article 19(1)(g) and Article 301 of the Constitution of India. An interim order was passed directing the respondents to release the vehicle upon the petitioner furnishing a bank guarantee for the value of the vehicle. The petitioner complied with the interim order, and the vehicle was released based on the bank guarantee provided. 2. Decision on the Writ Petition: During the hearing, the petitioner's counsel informed the court that they do not intend to press for the challenge on Section 130 of the Kerala Goods and Service Tax Act. Consequently, the petitioner allowed the proceedings initiated under Exts. P4 and P5 to continue. As a result, the court disposed of the writ petition, permitting the respondents to pursue the proceedings under the CGST/SGST Act, 2017 as per Exts. P4 and P5. In conclusion, the court's judgment allowed the respondents to proceed with the proceedings under the relevant tax laws, as the petitioner decided not to press for the challenge against the provisions of Section 130 of the GST Acts.
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