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EXIDE INDUSTRIES LIMITED vs. ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, KOLLAM
(Kerala High Court)

Hon'ble Judges:

S.V.BHATTI
Pet. Counsel
Rajesh Nambiar
N.r.saj
Res. Counsel
Thushara James

Petitioner / Applicant

EXIDE INDUSTRIES LIMITED

Respondent ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, KOLLAM
Court Kerala High Court
State

Kerala

Date May 28, 2019
Order No.

WP(C). No. 14602 of 2019

Citation

2019(5) TAXREPLY 2160
Original Order
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ORDER

The petitioner challenges Exts.P1 and P2 notices issued by the respondent as illegal and without jurisdiction. Ext.P1 is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P2 is a notice issued under Section 129 (3) of the Act. The petitioner contends that the subject matter of Exts.P1 and P2 is fully compliant with all the requirements of the Act but the petitioner was not in a position to demonstrate at the time of inspection or within the time given by the authorities about the correctness of contents of documents with reference to goods transported. Therefore, the proceedings now initiated through Exts.P1 and P2 are not warranted and illegal. 2. The learned Government Pleader objects to the maintainability of the writ petition. Firstly, she contends that from the very admission made by the petitioner there is an omission or illegality in transportation of goods. The omission is that admittedly at the time of inspection or detention of goods the transp....

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