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M/S. DAMU AND SONS SALES CORPORATION vs. THE ASST. STATE TAX OFFICER AND OTHER
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
T.R.RAVI
Pet. Counsel
Harisankar V. Menon
Meera V.menon
K.krishna
Res. Counsel
V.k.shamsudheen

Petitioner / Applicant

M/S. DAMU AND SONS SALES CORPORATION
Respondent THE ASST. STATE TAX OFFICER AND OTHER
Court Kerala High Court
State

Kerala

Date Nov 20, 2020
Order No.

W.A.No.1495 OF 2020

Citation

2020(11) TAXREPLY 3545
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ORDER

The appeal impugns the judgment of the learned Single Judge, which refused to interfere with Exhibit P4(a) & (b) order of detention and notice issued to the appellant under Section 129(3) of the Central Goods and Services Tax Act, 2017 ['CGST Act' for brevity]. The learned Single Judge directed release of the goods and vehicle on furnishing Bank Guarantee for the amount demanded in the impugned notice. 2. The appellant is a registered dealer in tiles. A consignment of ceramic tiles was detained at Palarivattom on 06.11.2020 by a squad of the Department and Exhibits P4, P4(a) and P4(b) were issued. The reason for detention and issuance of notice was the fact that the validity of the e-way bill, accompanying the vehicle, had expired. The learned Counsel for the appellant points out from the provision applicable, i.e., Rule 138(10) of the CGST Rules, that the third proviso enables the validity of an e-way bill to be extended, within eight hours from the time of expiry. ....

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