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DEVICES DISTRIBUTORS vs. THE ASSISTANT STATE TAX OFFICER, COMMISSIONER OF STATE GST THIRUVANANTHAPURAM, ASSISTANT COMMISSIONER OF STATE TAX, KOZHIKODE
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

V.abraham Markos

Mathews K.uthuppachan

Abraham Joseph Markos

Res. Counsel

Thushara James

Petitioner / Applicant	DEVICES DISTRIBUTORS
Respondent	THE ASSISTANT STATE TAX OFFICER, COMMISSIONER OF STATE GST THIRUVANANTHAPURAM, ASSISTANT COMMISSIONER OF STATE TAX, KOZHIKODE
Court	Kerala High Court
State	Kerala
Date	Jul 23, 2020
Order No.	W.P(C).No.14969 OF 2020
Citation	2020(7) TAXREPLY 3004
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ORDER
The petitioner, who is a distributor of home appliances of various brands, has approached this Court aggrieved by Ext.P4 detention notice under the GST Act that was served on him while goods were being transported from Kottayam to Thiruvananthapuram at his instance. A perusal of Ext.P4 detention notice indicates that the objection of the respondent is essentially with regard to the invoices that accompanied the transportation of the goods. It was found that the tax invoices furnished, although carried serial numbers, they were not consecutive for the three invoices. In particular, it was noticed that while one invoice carried the serial number as 46000152. The other two invoices carried the serial numbers 53000029 and 53000030. The detaining authority, therefore, suspected that the invoices carrying the serial numbers in between the two sets of invoices indicated above might have been used for transportation of other goods that were not brought to the notice of the Department. Refer....