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KAVERY TRADERS vs. THE ASST. STATE TAX OFFICER KOZHIKODE AND OTHER
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Harisankar V. Menon
Meera V.menon
R.sreejith K.krishna
Res. Counsel
M.m.jasmin

Petitioner / Applicant

KAVERY TRADERS
Respondent THE ASST. STATE TAX OFFICER KOZHIKODE AND OTHER
Court Kerala High Court
State

Kerala

Date Feb 1, 2022
Order No.

WP(C) NO. 3194 OF 2022

Citation

2022(2) TAXREPLY 5056
Original Order
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ORDER

Petitioner is a dealer in arecanut. Petitioner had transported certain quantities of dry arecanuts, purchased from unregistered persons, allegedly supported by Ext.P1 to P4 e-way bills. While the goods were being transported it was intercepted on 10.01.2022 at 7.50 p.m., and after verification, the 1st respondent initiated proceedings under Section 129 of the CGST/SGST Acts and detained the goods alleging 'excess quantity' as evident from Ext.P7. 2. Subsequently, petitioner filed an objection as Ext.P10, contending that, the quantity of goods that were being transported by the petitioner tallied with the e-way bills and that if a proper ascertainment of the weight of the load is carried out, it would reveal that there was no incongruity in the quantity of goods transported and the e-way bills.   3. However, by order dated 25.01.2022 the State Tax Officer rejected the objections and issued an order under Section 129(3) in Form GST MOV 09. In arriving at a conclus....

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