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DAILY EXPRESS vs. THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO. 8, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAUPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
S.sujini
Res. Counsel
Thushara James

Petitioner / Applicant

DAILY EXPRESS
Respondent THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO. 8, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAUPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Nov 29, 2018
Order No.

WP (C). No. 35665 of 2018

Citation

2018(11) TAXREPLY 2730
Original Order
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ORDER

The petitioner is a transporter. When it was transported goods for a consignor, the Assistant State Tax Officer (“ASTO”) intercepted those goods and detained them, along with the vehicle. He issued the Ext.P4 order for physical verification/inspection of the conveyance, followed by the Ext.P7 notice under Section 129(3). The reason assigned for the detention is this: “Part B of the accompanied e-way bill has not completed, hence not valid for the movement of goods as per Section 138 of the GST Act and Rules 2017.” 2. Later, the petitioner submitted the Ext.P8 explanation. But as the ASTO was not inclined to release the goods, the petitioner has filed this writ petition. 3. Earlier, this Court disposed of the matter reckoning that the petitioner and the respondent authorities have consensually agreed that the goods be released on the petitioner's complying with Section 129(3) of the GST Act-by providing a bank guarantee. But Smt. Sujini, the pe....

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