2018 (12) TMI 841

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..... OURT - TMI - Detention of goods - Bank Guarantee - Penalty - Held that:- The issue is decided in the case of KANIYAMPARAMBIL STEELS [2018 (10) TMI 1518 - KERALA HIGH COURT], where it was held that The petitioner has already filed a statutory appeal. It will suffice if this Court recalls its judgment under review and dispose of the writ petition with a direction to the respondent authorities not t .....

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..... imposed upon the petitioner only under Section 126(1) or Section 122(iv) of the CGST Act. iv) Issue any appropriate writ, order or direction to the 1st respondent to refund the excess penalty imposed upon the petitioner by way of Bank Guarantee. v) Call for records leading to Exhibit P6 notice, and quash the same by a writ of certiorari. Both the counsel agree that the issue .....

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