RENJI LAL DAMODARAN Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The appeal has been filed against the judgment of the Learned Single Judge in W.P. (C) No. 25661 of 2018, dated 31-7-2018. The appellant's goods were detained on inspection and notice was issued under Sec. 129 of the Kerala Goods and Services Tax Act, 2017 [for brevity, the KGST Act] and Rule 140 of the Central Goods and Services Tax Rules, 2017 [for brevity, the CGST Rules].

(2.) The first contention is that there is no cause for directing a Bank Guarantee to be furnished. The Sec. specifically speaks of a Bank Guarantee and we find that the appellant had agreed to furnish a Bank Guarantee before the Learned Single Judge. We do not think any interference can be caused on that aspect.

(3.) The second contention raised by the Learned Counsel appearing for the appellant is that the Bank Guarantee need be furnished only for the tax and penalty which could be imposed and the value of goods could be secured by a bond in the form FORM GST INS-