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GOKUL P.G. vs. THE STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

K.p.pradeep

Hareesh M.r

T.t.biju

Res. Counsel

Thushara James

Petitioner / Applicant	GOKUL P.G.
Respondent	THE STATE OF KERALA AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 6, 2020
Order No.	WP (C). Nos. 21907 & 23329 of 2020
Citation	2020(11) TAXREPLY 3507
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ORDER
As both these writ petitions involve a common issue and pertain to the same transaction, they are taken up for consideration together and disposed by this common judgment. 2. The petitioners are the owner of the goods consigned from Kanyakumari in Tamil Nadu to Kalyan in Maharashtra, as well as the owner of the vehicle in which the said goods were being transported. The goods and the vehicle, during the course of transit through the State of Kerala, were detained by the respondents at Vattolipady near Perumbavoor. The consignment, on interception, was found to be covered by an invoice as well as an e-way bill that showed the payment of tax [IGST] for the inter-state movement covering the journey from Kanyakumari to Kalyan. The detention, however, was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and Maharashtra. 3. It would appear that the respondents passed an order for physical verification in FORM GST MOV-2....