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

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Blossom Mathew
Res. Counsel
Thushara James

Petitioner / Applicant

DAIWIK MOTORS
Respondent THE ASSISTANT TAX OFFICER, THE DEPUTY COMMISSIONER OF STATE TAX, THE ASSESSING AUTHORITY, CENTRAL JURISDICTION
Court Kerala High Court
State

Kerala

Date Dec 4, 2019
Order No.

WP(C).No.32848 OF 2019(E)

Citation

2019(12) TAXREPLY 1687
Original Order
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ORDER

The petitioner has approached this Court aggrieved by Ext.P5 notice and Ext.P7 determination order under Section 129 of the Central Goods and Service Tax (CGST) Act, detaining the goods and vehicle belonging to the petitioner, on the ground that, a verification of the documents that accompanied the goods showed that the consignor and consignee are two different entities with different GISTINs and the transaction in question was supposedly a stock transfer. The documentation is, therefore, found to be not in accordance with the prescription under the CGST Act and Rules. The learned counsel for the petitioner would submit that as per Rule 55 of the CG & ST Rules, an invoice need not be generated wherever there is a transportation of goods for reasons other than by way of supply. The learned counsel was however not able to point out as to why the particular transportation had to be viewed as one other than by way of supply. It is her contention that the transaction between the part....

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