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FEBIN MARINE FOODS vs. ASSISTANT STATE TAX OFFICER, STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

V.devananda Narasimham

Res. Counsel

Paul Abraham Vakkanal

Petitioner / Applicant	FEBIN MARINE FOODS
Respondent	ASSISTANT STATE TAX OFFICER, STATE TAX OFFICER AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 11, 2020
Order No.	WP (C). No. 16344 OF 2020
Citation	2020(8) TAXREPLY 3200
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ORDER
The petitioner has approached this Court challenging the detention notice issued to him (Ext.P4) under Section 129 of the GST Act. On a perusal of the detention notice, I find that the objection of the respondents was essentially with regard to the transportation of the goods having been covered by two e-way bills, when there was only one invoice covering the transportation. It is also stated that the mode of transportation shown as per the e-way bills was through a road, whereas the goods were intercepted at the Ernakulam South Railway Station. On a consideration of the reasons shown in Ext.P4, I am of the prima facie view that the detention cannot be said to be unjustified. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. The learned counsel for the petitioner seeks permission to clear the goods on furnishing of a bank guarantee to cover the amounts demanded in Ext.P4. Taking note of the said submission, I d....