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CHEENU AMMA AALLOY PRIVATE LIMITED vs. STATE TAX OFFICER, DEPUTY COMMISSIONER, KERALA GST DEPARTMENT
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

K.i.mayankutty Mather

R.jaikrishna

Res. Counsel

Thushara James

Petitioner / Applicant	CHEENU AMMA AALLOY PRIVATE LIMITED
Respondent	STATE TAX OFFICER, DEPUTY COMMISSIONER, KERALA GST DEPARTMENT
Court	Kerala High Court
State	Kerala
Date	Oct 9, 2020
Order No.	WP(C).No.20092 OF 2020(J)
Citation	2020(10) TAXREPLY 3416
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ORDER
The petitioner has approached this Court aggrieved by Exts.P4 and P4 (a) orders whereby goods that were being transported at its instance, and the vehicles in which they were being transported, were confiscated under Section 130 of the Goods and Service Tax Act, ('the GST Act' for short). In the writ petition, it is the case of the petitioner that it is engaged in the business of Iron and steel ingots, and on 22.9.2020 it had raised two invoices bearing Nos.451 and 452 on a consignee in Kanjikode, for the supply of 20080 Kgs and 19820 Kgs respectively of MS Billets. It had also raised e-way bills to cover the transportation of the said consignment, at 4:14 PM and 4:17 PM respectively on 22.9.2020, as evidenced by Exts.P2 and P2(a) documents produced along with the writ petition. Although the e-way bills were raised around 4:00 PM on 22.09.2020, when the petitioner contacted the transporter for obtaining vehicles for transportation of the goods to Kanjikode, the transport....