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KANNANGAYATHU METALS vs. ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE TAX OFFICER, SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM AND COMMISSIONER OF GOODS AND SERVICES TAX, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Tomson T.emmanuel
Res. Counsel
Mm Jasmine

Petitioner / Applicant

KANNANGAYATHU METALS
Respondent ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE TAX OFFICER, SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM AND COMMISSIONER OF GOODS AND SERVICES TAX, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI
Court Kerala High Court
State

Kerala

Date Nov 8, 2019
Order No.

WP(C). No. 30185 OF 2019

Citation

2019(11) TAXREPLY 1780
Original Order
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ORDER

The petitioner has approached this Court aggrieved by Ext.P2 detention notice issued to him detaining the goods and the vehicle at a place called Vazhayila. It is the case of the petitioner that the reason shown in Ext.P2 notice for detention is that the e-Way Bill in respect of the consignment showed that it was to cover a transportation from Pazhoor- Peppathi to Vettoor road- Kaniyapuram whereas the vehicle was detained at Vazhayila which was not on that route. It is the explanation of the learned counsel for the petitioner that, since the driver of the vehicle had taken an alternate route through MC Road, the vehicle had to reach Vazhayila before turning to Kaniyapuram and it was therefore that the vehicle was intercepted at Vazhayila by the respondents. The learned counsel for the petitioner would submit that there is no mandate under section 129 of the GST Act for detaining goods that were covered by a valid e-Way Bill merely because the driver of the vehicle took an alternate ....

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