2020 (1) TMI 1166

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..... HRITHWIK D. NAMBOOTHIRI RESPONDENTS: SMT.M.M. JASMINE, GOVT.PLEADER JUDGEMENT ALEXANDER THOMAS, J. As the petitioner in these two cases is the same person, and as the issues raised in these cases are also similar, these cases are disposed of on the basis of this common judgment. The prayers in WP(C).No.807/2020 are as follows: "i. To issue a writ in the nature of certiora....

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....titioner." The prayers in WP(C).No.1289/2020 are as follows: "i. To issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit P1 and Ext.P2 notices issued by the first respondent herein, by demanding to remit disputed CGST, SGST and Penalty from the petitioner as illegal, arbitrary and without any jurisdiction, or pass such further or other orders....

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.... the case, it is ordered that the detained goods and vehicles involved in these two cases as per the impugned proceedings shall be immediately released to the petitioner on his furnishing Bank Guarantee for the respective values shown in the impugned Exts.P-2 & P-2(a) in WP(C).No.807/2020 and in Ext.P-1 in WP(C).No.1289/2020. 4. However, the 2nd respondent adjudication officer will ensure that ....

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....at, even otherwise the maximum tax that could be imposed in a case like this could be 12% and not at the rate of 28% as has been ordered in the impugned proceedings, in view of the prescriptions made in Ext.P-5 notification dated 25.1.2018 in WP(C).No.807/2020, and Ext.P-6 notification dated 25.1.2018 in WP(C).No.1289/2020, and in that regard the petitioner would raise a specific plea that, it is ....