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KRISHNAKUMAR vs. THE ASST. STATE TAX OFFICER, THE STATE TAX OFFICER, THE DEPUTY COMMISSIONER (INT)
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

P.n.damodaran Namboodiri

Hrithwik D. Namboothiri

Res. Counsel

Thushara James

Petitioner / Applicant	KRISHNAKUMAR
Respondent	THE ASST. STATE TAX OFFICER, THE STATE TAX OFFICER, THE DEPUTY COMMISSIONER (INT)
Court	Kerala High Court
State	Kerala
Date	Aug 19, 2020
Order No.	WP(C).No.16961 OF 2020(U)
Citation	2020(8) TAXREPLY 3228
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ORDER
The petitioner has approached this Court aggrieved by Exts.P6 and P7 detention notices issued to him by the 1st respondent detaining a consignment of used generators that was being transported at his instance. 2. On a perusal of Exts.P6 and P7 detention notices it is seen that the reason for detention was the non-mention of the IGST payable in the e-way bill that accompanied the transportation of the goods. It is the contention of the learned counsel for the petitioner that as per Rule 138A of the SGST Rules there is no requirement of mentioning the IGST applicable in the e-way bill and hence, the authorities are not justified in detaining the consignment. 3. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the learned counsel for the petitioner that as per the SGST Act and R.13....