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GARUDA TIMBER TRADERS vs. THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) & OTHERS
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
K.s.hariharan Nair
Res. Counsel
N.nagaresh

Petitioner / Applicant

GARUDA TIMBER TRADERS

Respondent THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) & OTHERS
Court Kerala High Court
State

Kerala

Date Aug 9, 2018
Order No.

W.P. (C). No. 26848 of 2018

Citation

2018(8) TAXREPLY 2938
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ORDER

Introduction: A trader, an assessee under the new tax regime (GST), wants to carry goods (timber) inter-state. The vehicle intercepted on the route, it faces detention-and a possible confiscation-proceedings. It has not uploaded or carried with it a completed e-way bill: Part B is incomplete. After receiving a notice, the trader replied, and then received an order: the detaining officer demanded tax and penalty under the law. Aggrieved, the trader questioned the detention and the concomitant proceedings. 2. The questions are these: (1) What is the remedy available to the trader faced with detention proceedings under Section 129 of the Goods and Services Tax-of the Centre and of the State? (2) Can the Court exercise its discretion to dilute the statutory rigour? Facts in Brief: 3. A registered dealer under both the Central Goods and Services Tax Act (CGST) and Kerala State Goods and Services Act (KSGST), Petitioner Garuda Timber Traders deals in "trading.” ....

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