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DAIWIK MOTORS vs. THE ASSISTANT STATE TAX OFFICER, THE DEPUTY COMMISSIONER OF STATE TAX, THE ASSESSING AUTHORITY CENTRAL JURISDICTION
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
T.V.ANILKUMAR

Pet. Counsel

Blossom Mathew

Res. Counsel

Petitioner / Applicant	DAIWIK MOTORS
Respondent	THE ASSISTANT STATE TAX OFFICER, THE DEPUTY COMMISSIONER OF STATE TAX, THE ASSESSING AUTHORITY CENTRAL JURISDICTION
Court	Kerala High Court
State	Kerala
Date	Dec 17, 2019
Order No.	WA.No.2473 OF 2019
Citation	2019(12) TAXREPLY 1603
Original Order
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Related Tags :

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Section 129

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Rule 55

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Summarize this case by TaxGPT in

AA |

ORDER
The petitioner in W.P.(C) 32848/2019 is the appellant herein, challenging the judgment of the Single Judge, dated 4th December, 2019. The respondents herein are the respondents in the writ petition. 2. Ext.P5 order of detention of transport, issued under Section 129(1) of the Central Goods and Services Tax Act, 2019('CGST Act', for short) as well as Ext.P7 notice issued under Section 129(3) of the CGST Act, were under challenge in the writ petition. The reason for detention mentioned in Ext.P5 was that, “on verification of documents accompanied, it is noticed that the consignor and consignee are two different entity with different GSTINs. They have made stock transfer between them on support of delivery challan and e-way bill which is against the provisions of Kerala GST/CGST Act and Rules made thereunder.” 3. In Ext.P5 notice it is mentioned that, as per the accompanied e-way bill and the delivery challan the type of transaction mentioned is 'ou....