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A.S.A STORES vs. ASST. STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

DEVAN RAMACHANDRAN

Pet. Counsel

P.deepak

Res. Counsel

Thushara James

Petitioner / Applicant	A.S.A STORES
Respondent	ASST. STATE TAX OFFICER AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Jan 5, 2021
Order No.	WP(C).No.167 OF 2021(U)
Citation	2021(1) TAXREPLY 3716
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Rule 138

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ORDER
The petitioner is stated to be a proprietary concern engaged in the supply of hill produce including cardamom; and that it has been an assessee to General Sales Tax, on the rolls of the 1st respondent. 2. The learned counsel for the petitioner – Sri.P.Deepak, submits that the 2nd respondent is the holder of a cardamom E-Auctioneer License, namely Ext.P1, issued by the License Board as per the Cardamom (Licensing and Marketing) Rules, 1987 and that on 01.01.2021; and that a consignment comprising 13 bags of cardamom, weighing 658 kgs having an estimated value of ₹ 12.5 lakhs, was conveyed to the petitioner by the said respondent for the purpose of auction sale on the strength of a delivery challan, supported by an E-Way bill generated by them, as is mandated under the provisions of Rule 138 of the CGST Rules, 2017. 3. Sri.Deepak alleges that even though the consignment was thus being transported validly, it was intercepted by the 1st respondent and Ext.P7 notice issue....