2020 (3) TMI 357

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.... JUDGMENT Petitioner is a Private Limited company registered under GST Act with GSTIN Number 23AAPC30963AIZL, which entered into a works contract agreement with M/S Offshore Infrastructure Limited, Mumbai to execute the work of Piping and Equipment Insulation works for offsite job for propellene Derivative Petrochemical Projects of M/s.Bharat Petroleum Corporation Limited, Kochi Refinery, Coch....

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....nment was not accompanied by invoice. The said requirement is not necessary in view of the plain and simple reading of the provisions of Rule 138(A) of the Central Goods and Services Tax Act, 2017. The petitioner is willing to submit, for the release of the detained goods, half of the bank guarantee and half indemnity bond. 3. Dr. Tushara James, learned counsel appearing for the State opposes t....

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....equivalent to the amount of applicable tax, interest and penalty is liable to be paid, and urges this Court for dismissal of the writ petition with a further request that all these factors would be considered by the adjudicating authority. 4. Heard learned counsel for the parties and appraised the particulars. Petitioner is not willing to pay the security in the form of bank guarantee equivalen....

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...., after affording opportunity of hearing to the parties. The writ petition is disposed of as above. APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE SERVICE ORDER NO.OIL/3157/18-19/W0/02/0063 DATED 14.2.2019 ALONG WITH CONNECTED DETAILS OF WORKS CONTRACT AGREEMENT ENTERED BY THE PETITIONER COMPANY WITH M/S OFFSHORE INFRASTRUCTURE LIMITED,27,UDYOG KSHETRA,MULUND ....