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CHAITHANYA GRANITES AND MARBLES vs. THE ASST STATE TAX OFFICER SQUAD NO 5, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, THE STATE TAX OFFICER SQUAD NO. V, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
S.anil Kumar
Res. Counsel
Sreelala N Warrier

Petitioner / Applicant

CHAITHANYA GRANITES AND MARBLES
Respondent THE ASST STATE TAX OFFICER SQUAD NO 5, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, THE STATE TAX OFFICER SQUAD NO. V, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI
Court Kerala High Court
State

Kerala

Date Sep 19, 2018
Order No.

WP (C).No. 30007 of 2018

Citation

2018(9) TAXREPLY 2786
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ORDER

The petitioner, a registered dealer under the KVAT Act, has later migrated to the regime of Goods and Services Tax Act. Recently, it purchased goods from a company in Maharashtra under Exts.P1 to P1(b) invoices. It generated Exts.P2 to P2(b) e-way bills and entrusted the goods to a parcel agency to be transported to Kerala. 2. When the goods reached Surathkal, Karnataka, first, the vehicle broke down and required repairs. Once the vehicle got repaired on 13.08.2018, as is evident from Ext.P4; the transporter wanted to resume the journey. But in the meanwhile, the State of Kerala was caught in an unprecedented flood. To reach Edapally, Ernakulam, the transporter had no motorable road because most roads, by then, were inundated-even breached. The transport thus took more than usual time to reach Edapally. By then, the e-way bill had expired. 3. In that background, the respondent authorities intercepted the vehicle at Kasaragod and detained the goods under Section 129 of the GS....

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