Respondent is directed to release the motor vehicle being personal effects forthwith without insisting on payment of tax or security as the condition for the release.
Goods in transit— Section 129, 130 of CGST Act— The issue involved in this writ petition is squarely covered in favour of the petitioner by the decision of a Division Bench of this Court in KUN Motor Co.Pvt. Ltd. And Ors. v. The Asst. State Tax Officer, Squad No.III, Kerala State GST Department and Ors.
Held that— Accordingly, following the said judgment, this court allow the writ petition by quashing notices and directing the respondent to release the motor vehicle 'Range Rover Sport' forthwith without insisting on payment of tax or security as the condition for the release.
Respondent is directed to release the motor vehicle being personal effects forthwith without insisting on payment of tax or security as the condition for the release.
Goods in transit— Section 129, 130 of CGST Act— The issue involved in this writ petition is squarely covered in favour of the petitioner by the decision of a Division Bench of this Court in KUN Motor Co.Pvt. Ltd. And Ors. v. The Asst. State Tax Officer, Squad No.III, Kerala State GST Department and Ors.
Held that— Accordingly, following the said judgment, this court allow the writ petition by quashing notices and directing the respondent to release the motor vehicle 'Range Rover Sport' forthwith without insisting on payment of tax or security as the condition for the release.