2018 (10) TMI 1190

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....<br>WP (C). No. 32692 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : SRI. K. N. SREEKUMARAN, SRI.N. SANTHOSHKUMAR AND SRI.P.J.ANILKUMAR (A-1768) For The Respondent : GP. DR. THUSHARA JAMES JUDGMENT The Petitioner, a dealer under the new GST regime, claims to 'manufacture and export readymade garments'. It also asserts that it pays no tax, for its supplies fall un....

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....ntion was that the e-way bill had expired. Pending further adjudication, to have the interim custody of the goods, the petitioner must comply with Rule 140 of the CGST Rules: bank guarantee and simple bond for the tax, penalty, and interest, too. So assailing the detention, the petitioner has filed this writ petition. 4. After taking me through the record, the petitioner&#39;s counsel submits t....

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....ods even for minor lapses, the commerce in the State would come to a standstill. According to him, if the lapse pointed out does not aim at evading the tax or does not amount to subtantial statutory infraction, the authorities ought to take a pragmatic view. Such a view becomes imperative, more particularly, because of the new and yet-tobe- settled process under the GST regime. 6. Of course, th....

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.... said, the Government Pleader submits that, as seen from the Ext.P9, the petitioner may have faced a genuine difficulty. If this Court intervenes at this stage, it may become a precedent, throwing the departmental actions out of gear. Instead, she suggests an alternative: this Court may set aside the Ext.P2 and remand the matter to the Assistant State Tax Officer, who will consider the issue afres....