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ASIANET DIGITAL NETWORK PRIVATE LTD. vs. THE ASSISTANT STATE TAX OFFICER, MOBILE SQUAD NO. 2, KOLLAM, THE STATE TAX OFFICER, KOLLAM AND THE SUPERINTENDENT OF CENTAL EXCISE AND CENTRAL TAX, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Saji Varghese
Res. Counsel
Sreelal N, Warrier

Petitioner / Applicant

ASIANET DIGITAL NETWORK PRIVATE LTD.

Respondent THE ASSISTANT STATE TAX OFFICER, MOBILE SQUAD NO. 2, KOLLAM, THE STATE TAX OFFICER, KOLLAM AND THE SUPERINTENDENT OF CENTAL EXCISE AND CENTRAL TAX, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Nov 29, 2018
Order No.

WP (C). No. 38747 of 2018

Citation

2018(11) TAXREPLY 2731
Original Order
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ORDER

The petitioner is a cable TV and Internet services provider. It purchased a few Set Top Boxes. When it was transporting those goods, the Assistant State Tax Officer (“ASTO”) intercepted the conveyance on 14.11.2018 and detained them. The ASTO served the Ext.P5 notice, besides the Ext.P6 communication, setting out the discrepancy. In turn, the petitioner gave its Ext.P7 explanation and invited the Ext.P8 order. Assailing that order, the petitioner has filed this writ petition. 2. The detention undisputed, we may refer to the discrepancy the ASTO has pointed out justifying the detention. The authority has found a mismatch between the delivery challan and the e-way bill. The value of goods noted in the e-way bill is ₹ 10,04,888/-, whereas in the delivery challan, it is 3,20,000/-. 3. The petitioner's defence, as now urged through its counsel, is that the e-way bill has correctly reflected the value of the goods. But in the delivery challan, the set-top boxes w....

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