2018 (12) TMI 1004

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..... , NEW DELHI, GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, NEW DELHI, AND CHIEF COMMISSIONER OF CENTRAL TAXES CENTRAL GST OFFICE, KERALAD - 2018 (12) TMI 1004 - KERALA HIGH COURT - 2019 (23) G. S. T. L. 454 (Ker.) - Detention of goods - discrepancy in e-Way bill - the value of the goods was .....

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..... on furnishing bank guarantee. Petition disposed off. - WP(C).No.39022 of 2018 - - - Dated:- 4-12-2018 - MR A. MUHAMED MUSTAQUE, J. For The Petitioner : ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SMT.RANI MUMTHAS SRI.SANAND RAMAKRISHNAN AND SRI. T. T. BIJU For The Respondents : SMT.THUSHARA JAMES, GOVERNMENT PLEADER JUDGMENT The petitioner's goods .....

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..... talised for penalisation. Normally, this Court could not have persuaded to accept the contention on prima facie value as it is a matter for decision by competent authority and this Court can only order release of the vehicle and goods as against Bank guarantee. But I am persuaded to adopt a different course for the simple reason that if the petitioner had paid the IGST in accordance with the value .....

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