^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

BON CARGOS PRIVATE LIMITED vs. THE ASSISTANT STATE TAX OFFICER (INT) DEVIKULAM AND OTHERS
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL

Pet. Counsel

Aji V.dev

Alan Priyadarshi Dev

Res. Counsel

Jasmine M M

Petitioner / Applicant	BON CARGOS PRIVATE LIMITED
Respondent	THE ASSISTANT STATE TAX OFFICER (INT) DEVIKULAM AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 1, 2020
Order No.	WP(C).No.18324 OF 2020(M) and WP(C).No.18565 OF 2020(U)
Citation	2020(10) TAXREPLY 3434
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 67

☍

Section 107

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
The captioned writ petitions are disposed of by this common judgment as it involves common question of fact and law, on behalf of the same petitioner in respect of the seizure of the goods and vehicle pertaining to different invoices. Pith and substance of the both the writ petitions in brief are as follows: 2. On 19.08.2020 and on 08.09.2020, conveyance of the vehicles of the petitioner bearing registration Nos. KL 17 M 5392 and KL 02 BE 1215 for intrastate transport of goods but with different consignors and consignee, were intercepted by the 1st respondent. The consignors in accordance with their accounting practice generated e-way bills for two invoices separately though mandatorily under GST regime did not require eway bill where the value of the consignment is less than ₹ 50,000/-. The 1st respondent after intercepting the conveyance, recorded the statement of the driver and detained the goods under Section 129 (3) of the GST Act. 3. Learned counsel appearing on beha....