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AGE INDUSTRIES (P.) LTD. vs. ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

P.B.SURESH KUMAR

Pet. Counsel

Harisankar V. Menon

Meera V.menon

K.krishna

Res. Counsel

V.k.shamsudheen

Petitioner / Applicant	AGE INDUSTRIES (P.) LTD.
Respondent	ASSISTANT STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Jan 18, 2018
Order No.	W.P. (C) NO. 1680 OF 2018
Citation	2018(1) TAXREPLY 3130
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ORDER
Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act) and the Kerala State Goods and Services Tax Act (the SGST Act). 2. It is stated by the petitioner that one consignment of surgical gloves sent by the petitioner to three parties for quality appraisal on job work basis against Ext.P1 series delivery chalans has been detained by the respondent, in exercise of the power under section 129 of the SGST Act. Ext.P2 is the notice issued by the respondent to the petitioner in this connection as provided for under Section 129 of the SGST Act. It is stated in Ext.P2 notice that the goods are detained for two reasons. The first reason stated in Ext.P2 notice is that since the goods were being transported on delivery chalan, in the light of the provision contained in sub-rule (3) Rule 55 of the Kerala State Goods and Services Tax Rules (the State SGST Rules), the p....