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CALICUT CERAMICS vs. THE ASSISTANT STATE TAX OFFICER, S.G.S.T. DEPARTMENT, KOZHIKODE, THE STATE TAX OFFICER, KOZHIKODE AND THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

S.V.BHATTI
Pet. Counsel
M.k.hajara
C.ramachandran
Res. Counsel
Thushara James

Petitioner / Applicant

CALICUT CERAMICS

Respondent THE ASSISTANT STATE TAX OFFICER, S.G.S.T. DEPARTMENT, KOZHIKODE, THE STATE TAX OFFICER, KOZHIKODE AND THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Jul 1, 2019
Order No.

WP(C). No. 17527 of 2019

Citation

2019(7) TAXREPLY 2089

Original Order
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ORDER

The petitioner challenges Ext.P4 series notices issued by the 1st respondent as illegal and without jurisdiction. Ext.P4(c) is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P4 (d) is a notice issued under Section 129 (3) of the Act. The petitioner contends that the subject matter of Exts. P4(c) and P4(d) is fully compliant with all the requirements of the Act and the petitioner was in a position to demonstrate within the time given by the authorities that Part B/E-Way Bill was also generated and produced for inspection. Therefore, the proceedings now initiated through Exts.P4(c) and P4(d) are not warranted and illegal. 2. The learned Government Pleader objects to the maintainability of the writ petition. Firstly, she contends that from the very admission made by the petitioner there is an omission or illegality in transportation of goods. The omission is that admittedly at the time of inspection or detention of goods the transporter could not produce....

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