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DAILY EXPRESS vs. THE ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
ASHOK MENON
Pet. Counsel
Sujini S
Res. Counsel
Mohammed Rafiq

Petitioner / Applicant

DAILY EXPRESS
Respondent THE ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Feb 4, 2019
Order No.

WA. No. 253 of 2019

Citation

2019(2) TAXREPLY 2339
Original Order
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ORDER

Could the transporter having no tax liability, for the goods transported, face detention, seizure and penalty, as provided under Section 129 of the Central Goods and Services Tax Act, 2017 (“CGST Act” for brevity)?, is the question that arises for consideration in this appeal over WP(C) No.35665/2018 before us. 2. The facts in brief are thus: The petitioner is a transporting firm engaged in plying about 100 lorries as carriers of goods in India. On 15.10.2018, while the petitioner was transporting goods bound to Kollam in vehicle No.KL- 04/V-9334 with a consignment by VIP Industries to be delivered to M/s.VTWO Ventures, Kollam, the vehicle was intercepted by the first respondent, Assistant Sales Tax Officer (ASTO). The driver had all documents in tact and in order, with the exception that, Part-B of the e-way bill was not complete. The vehicle was detained for the reason that it was not valid for movement under Section 138 of the CGST Act. The goods which were be....

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