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FAWAS ASSOCIATED AGENCIES vs. THE ASSISTANT STATE TAX OFFICER, THE STATE TAX OFFICER, THE DEPUTY COMMISSIONER (APPEALS) , THE ASSISTANT COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THE STATE OF KERALA, THE BRANCH MANAGER, BANK OF INDIA
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
Kiran Ramachandran Nair
Res. Counsel
J Harikumar
Thushara James

Petitioner / Applicant

FAWAS ASSOCIATED AGENCIES

Respondent THE ASSISTANT STATE TAX OFFICER, THE STATE TAX OFFICER, THE DEPUTY COMMISSIONER (APPEALS) , THE ASSISTANT COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THE STATE OF KERALA, THE BRANCH MANAGER, BANK OF INDIA
Court Kerala High Court
State

Kerala

Date Feb 19, 2020
Order No.

WP(C).No.4731 OF 2020(N)

Citation

2020(2) TAXREPLY 1596
Original Order
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ORDER

The sole question involved in this case is whether Ext.P4 dated 28.09.2018 demanding tax and penalty from the petitioner on account of detention of the vehicle and the goods can be construed to be an adjudication order as per the provisions of Section 129(5) of the CGST Act 2017 & Kerala State GST Act, 2017 (for short, 'the Act') or not. In order to answer the aforementioned question the facts in brief are factualised as under: Petitioner being a registered dealer under the Central Goods and Service Tax Act, 2017 while transporting two consignments of TMT steel in a Goods Vehicle from Perumbavoor to Muvattupuzha supported by invoices Exts.P1 & P1(a) and Exts.P2 & P2(a) e-way bills were detained on 27.09.2018 alleging that the e-way bills were not valid as the number of the vehicle in Part-B of the e-way bills was not entered. 2. Learned counsel for the petitioner submits that considering the notice and particularly the opening line of the same to be as an....

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