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M/S. HERO ECOTECH LTD. vs. THE ASST. SALES TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Harisankar V. Menon
K.krishna
Meera V.menon
Res. Counsel
C.k.govindan

Petitioner / Applicant

M/S. HERO ECOTECH LTD.
Respondent THE ASST. SALES TAX OFFICER
Court Kerala High Court
State

Kerala

Date Jul 17, 2020
Order No.

WP(C). No.10668 of 2018(G)

Citation

2020(7) TAXREPLY 2775
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ORDER

This writ petition is filed challenging Ext.P2 notice issued by the respondent under Section 129 of the State Goods and Services Act, 2017. Petitioner is an assessee under the GST Act, 2017, engaged in the manufacture and sale of bicycles. On the basis of orders received, consignment of bicycles were transported in lorry No.TN 38/AP-9081 under three invoices. However, the consignment of bicycles were intercepted and detained. The reason stated, as can be deciphered from Ext.P2, is that there was a time delay between the invoices and transportation which raised suspicion that consignor and consignee colluded for multiple transport of goods with the same set of invoices and there by evaded tax. 2. It is submitted by the learned counsel for the petitioner that the amount directed in Ext.P2 notice was deposited by the petitioner for the purpose of releasing the detained vehicle and consignments. 3. A counter affidavit has been filed on behalf of the respondent wherein it is ....

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10 May

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13 May

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