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ASCICS TRADING COMPANY vs. THE ASSISTANT STATE TAX OFFICER, THE STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
K.j.abraham
Nikhil John
Res. Counsel
C.e.unnikrishnan

Petitioner / Applicant

ASCICS TRADING COMPANY

Respondent THE ASSISTANT STATE TAX OFFICER, THE STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Oct 4, 2017
Order No.

WP (C).No. 31328 of 2017 (M)

Citation

2017(10) TAXREPLY 3142
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ORDER

It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated 28.09.2017, the goods belonging to the petitioner, as also the vehicle carrying the goods, were released on a production of the interim order before the respondent. 2. I have heard the learned counsel for the petitioner as also the learned Special Government Pleader for the respondents. 3. To a pointed query as to the power of the State Government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention in Ext.P5 notice impugned in the writ petition, the learned Government Pleader would take me through the provisions of the IGST Act, CGST Act and SGST Act and in particular, the provisions of Section 4 and Section 20 of the IGST Act and Section 6 of the CGST Act read with Rule 138 of the CGST Rules as amended by notification No.27/2017 - Central Tax for the p....

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