Kerala High Court
Renji Lal Damodaran vs State Tax Officer on 31 July, 2018
Bench: K.Vinod Chandran, Ashok Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
MONDAY, THE 6TH DAY OF AUGUST 2018 / 15TH SRAVANA, 1940
WA.No. 1640 of 2018 IN WPC. 25661/2018
AGAINST THE JUDGMENT IN WP(C) NO.25661/2018 OF THE HIGH COURT OF KERALA
DATED 31-07-2018
APPELLANT/PETITIONER:-
RENJI LAL DAMODARAN,
DAMU & SONS SALES CORPORATION,
BEHIND SATHYA SAI HOSPITAL, PULAMON P.O.,
KOTTARAKKARA, KOLLAM DISTRICT.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENTS/RESPONDENTS:
1. STATE TAX OFFICER,
KOTTARAKKARA- 680 121.
2. ASST. STATE TAX OFFICER,
SQUAD NO.III, DEPARTMENT OF STATE GST,
KOLLAM AT KARUNAGAPALLY - 683 101.
BY SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06-08-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sp
K. VINOD CHANDRAN & ASHOK MENON, JJ.
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W.A. No.1640 of 2018
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Dated, this the 6th day of August, 2018
JUDGMENT
Vinod Chandran, J.
The appeal has been filed against the judgment of the learned Single Judge in WP(C) No.25661 of 2018 dated 31.07.2018. The appellant's goods were detained on inspection and notice was issued under Section 129 of the Kerala Goods and Services Tax Act, 2017 [for brevity, the KGST Act] and Rule 140 of the Central Goods and Services Tax Rules, 2017 [for brevity, the CGST Rules].
2. The first contention is that there is no cause for directing a Bank Guarantee to be furnished. The Section specifically speaks of a Bank Guarantee and we find that the appellant had agreed to furnish a Bank Guarantee before the W.A. No.1640 of 2018 2 learned Single Judge. We do not think any interference can be caused on that aspect.
3. The second contention raised by the learned Counsel appearing for the appellant is that the Bank Guarantee need be furnished only for the tax and penalty which could be imposed and the value of goods could be secured by a bond in the form FORM GST INS-04. We need only refer to Rule 140(1) of the CGST Rules, which is as follows:
b