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KAIRALI GRANITES vs. THE ASST. STATE TAX OFFICER, PALAKKAD AND THE DEPUTY COMMISSIONER OF STATE TAX, PALAKKAD
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

K.srikumar

K.manoj Chandran

P.r.ajithkumar

Res. Counsel

Thushara James

Petitioner / Applicant	KAIRALI GRANITES
Respondent	THE ASST. STATE TAX OFFICER, PALAKKAD AND THE DEPUTY COMMISSIONER OF STATE TAX, PALAKKAD
Court	Kerala High Court
State	Kerala
Date	May 15, 2018
Order No.	W.P.(C).NO.15994 OF 2018 (Y)
Citation	2018(5) TAXREPLY 3024
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ORDER
A consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner under Section 129(3) of the CGST/SGST Act, 2017. It is the case of the petitioner that the defect indicated in Ext.P3 notice is only a technical one, and therefore ought not to have been a reason for detaining the goods especially when it was not proved that there was any attempt at evasion of tax by the petitioner. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P3 detention notice, I find that the defect pointed out in the transportation of the goods is that the vehicle details was not updated in the e-way....