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CEAT LIMITED vs. ASSISTANT STATE TAX OFFICER, STATE TAX OFFICER, ASSISTANT COMMISSIONER OF STATE TAX (INT.) , COMMISSIONER (GST)
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
Tomson T.emmanuel
Res. Counsel
Thushara James

Petitioner / Applicant

CEAT LIMITED

Respondent ASSISTANT STATE TAX OFFICER, STATE TAX OFFICER, ASSISTANT COMMISSIONER OF STATE TAX (INT.) , COMMISSIONER (GST)
Court Kerala High Court
State

Kerala

Date Mar 5, 2020
Order No.

WP(C).No.6470 of 2020(G)

Citation

2020(3) TAXREPLY 1511
Original Order
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ORDER

The petitioner is a company, registered under the Companies Act 1956, with registered office in Mumbai, dealing in Auto Mobile Tyres, Tubes, Flaps, etc. filing regular returns under the Goods and Service Tax Act and Rules framed thereunder. It has a branch run under a Carry and Forward (C & F) Agency, M/s. GNXT Power Corp, which raised tax invoice on 27.02.2020, on a customer dealer located at Kollam. True copy of the tax invoice affixed with dispatched date 02.03.2020 at 12.30 pm to be supplied to M/s. Sunlube Marketing, Kollam. For the purpose of transporting the aforementioned goods, Ext.P2 e-way bill was generated on the basis of Ext.P1 tax invoice, with vehicle number KL07 CM 5213. It is also submitted that in enroute, for the reason of mechanical problem, the C & F Agent arranged another vehicle No.KL07 BY 3069 for onward transportation. The said amendment in the eway bill was caused on 02.03.2020 at 7.31.pm. The learned counsel appearing on behalf of the petitione....

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