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ABCO TRADES (P) LTD vs. THE ASSISTANT STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Aji V.dev

Alan Priyadarshi Dev

Res. Counsel

Thushara James

Petitioner / Applicant	ABCO TRADES (P) LTD
Respondent	THE ASSISTANT STATE TAX OFFICER AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 21, 2020
Order No.	WP (C). No. 17377 OF 2020 (V)
Citation	2020(8) TAXREPLY 3232
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ORDER
The petitioner has approached this Court aggrieved by Ext.P5(c) order of detention that was issued to it detaining a consignment of lubricant oil that was being transported at its instance. On a perusal of Ext.P5(c) detention order, it is seen that the objection of the 1st respondent is that the consignee was shown as an unregistered person in the e-way bill that accompanied the transportation of the goods. That apart, it is also pointed out that the petitioner had collected CGST and SGST in the delivery challan that was used for stock transfer of the goods thereby giving rise to a suspicion with regard to the nature of the transaction itself. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. 3. Learned counsel for the petitioner would submit that although the e- way bill showed the consignee as an unregistered person, the invoice that accompanied the transportation clearly referred to the GSTIN of the consigne....