2018 (10) TMI 1189

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....COURT - [2019] 61 G S.T.R. 295 (Ker), 2019 (23) G.S.T.L. 3 (Ker.)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 4-10-2018<br>WP (C). No. 32237 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : SRI. HARISANKAR V. MENON, SMT. K. KRISHNA AND SMT. MEERA V. MENON For The Respondents : GP. DR. THUSHARA JAMES., SRI. S EASWARAN JUDGMENT The petitione....

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.... the bank guarantee, the petitioner&#39;s right to statutory remedy becomes illusory. 4. The petitioner also seeks another relief: "To declare that Rule 140(2) of the CGST Rules 2017 is not to apply as against detention of the goods under Section 129 of the CGST Act." 5. The petitioner&#39;s counsel has brought to my notice a judgment of this Court in Commercial Tax Officer v. Madhu (2017) 1....