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DIAMOND FOOD PRODUCTS vs. ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, PALAKKAD
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU

Pet. Counsel

P.m.poulose

P.d.broono

Res. Counsel

Thushara James

Petitioner / Applicant	DIAMOND FOOD PRODUCTS
Respondent	ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, PALAKKAD
Court	Kerala High Court
State	Kerala
Date	Jul 27, 2018
Order No.	W.P.(C). No. 25030 of 2018 (C)
Citation	2018(7) TAXREPLY 2929
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Related Tags :

☍

Section 107

☍

Rule 140

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Summarize this case by TaxGPT in

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ORDER
The petitioner, a partnership firm, purchased certain machinery in Chennai and was transporting it. On 20th July 2018, the respondent authority intercepted the vehicle at Valayar Check Post. Though the driver produced a copy of the e-way bill, he did not carry with him the original or duplicate invoice. The respondent ordered physical inspection of the goods and documents, and eventually issued Ext.P7 proceedings, besides detaining the goods. Questioning the respondent's action, the petitioner has filed this writ petition. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader appearing for the respondents. 3. Indeed, the petitioner has an efficacious alternative remedy under Section 107 of the Central Goods and Service Tax Act. Nevertheless, the petitioner has agreed to provide the Bank guarantee as mandated under Rule 140 of the CGST Rules and to have the goods released, subject to the departmental proceedings now initiated through Ext.P....