The Kerala High Court directed to approach an enforcement officer for the release of goods confiscated under the Central Goods and Service Tax (CGST) Act, 2017 on surety and bond.
Biju V T, the petitioner filed a petition for a call for records leading to the issuance of the order dated 2/11/2023 from the 1st respondent and quash that of the orderconfiscating petitioner’s vehicle bearing Reg. No. KL55Z3669;
Further prayed to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, directing the 1st Respondent to give interim custody of the vehicle bearing Reg. No. KL55Z3669 to the petitioner, within a time frame fixed by the court.
The petitioner submitted that the petitioner will approach the 1st respondent for release of the goods carriage vehicle bearing registration No.KL 55 Z3669. It was further submitted that the petitioner is willing to furnish bonds and sureties against the demand of tax, penalty etc.
A single bench of Justice Dinesh Kumar Singh disposed of the writ petition with liberty to the petitioner to approach the 1st respondent for release of the vehicle and the 1st respondent will decide for release of the vehicle on furnishing bond and sureties, by the law.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscanpremium. Follow us on Telegram for quick updates