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BHIMA ENTERPRISES vs. THE ASSISTANT STATE TAX OFFICER, NEYYATTINKARA, THE ASSISTANT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND THE DEPUTY COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
S.suresh Babu
Aji V.dev
Res. Counsel
Shamsudheen.v.k

Petitioner / Applicant

BHIMA ENTERPRISES

Respondent THE ASSISTANT STATE TAX OFFICER, NEYYATTINKARA, THE ASSISTANT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND THE DEPUTY COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Oct 13, 2017
Order No.

W. P. (C).No.32520 of 2017

Citation

2017(10) TAXREPLY 3131
Original Order
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ORDER

The petitioner has approached this Court aggrieved by Exts.P4 and P6 detention notices that have been issued detaining a consignment of goods that was being transported at the instance of the petitioner. On a perusal of Exts.P4 and P6 notices, it is seen that, out of four consignments, three consignments were detained, on the ground that, the goods which were stated to be transported pursuant to an interstate sale were not accompanied by valid documents as prescribed under the State Goods and Service Tax (SGST) Rules. In respect of the fourth consignment covered by Ext.P3 delivery chalan, the objection is essentially that, while the chalan indicated that the goods were for sale, there was no invoice evidencing the sale, accompanying the said consignment. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions mad....

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