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LARSEN AND TOUBRO LIMITED vs. THE COMMISSIONER, ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
A.kumar
P.j.anilkumar
P.s.sree Prasad
Res. Counsel
Thushara James

Petitioner / Applicant

LARSEN AND TOUBRO LIMITED
Respondent THE COMMISSIONER, ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Feb 10, 2020
Order No.

WP(C).No.2323 OF 2020(M)

Citation

2020(2) TAXREPLY 1455
Original Order
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ORDER

Petitioner, a Public Limited Company engaged in the execution of work contract with Cochin Shipyard, has approached this Court challenging the proceedings initiated under Section 129(3) of the Central Goods Service Tax Act, 2017 (hereinafter referred to as 'CGST Act', for short). Exts.P4, P4(a) and P4(b) notices were issued on the premise that the already purchased cranes working in Orissa were entrusted to the transporter - M/s.Zinka Logistics Solutions Pvt.Ltd for transportation to Kochi and in that respect, three separate delivery chalans were issued vide Exts.P2 and P2(a) and P2(b). 2. Sri.A.Kumar, learned counsel appearing on behalf of the petitioner submits that as per the requirement of law, the petitioner generated e-way bills with the Part A details in accordance with Rule 138 of the Central Goods Service Tax Rules, 2015 (hereinafter referred to as 'the Rules', for short). Pursuing the aforementioned provisions of sub rule 1 of Rule 138 of the Ru....

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