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N.V.K. MOHAMMED SULTHAN RAWTHER AND SONS AND WILLSON vs. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , MINISRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, THE STATE TAX OFFICER CIRCLE II, COMMERCIAL TAX DEPARTMENT, DINDIGUL, ASSISTANT STATE TAX OFFICER SQUAD NO. 11, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
K.i.mayankutty Mather
R.jaikrishna
Sreekala Asokan
Res. Counsel
R.premsankar
Thushara James

Petitioner / Applicant

N.V.K. MOHAMMED SULTHAN RAWTHER AND SONS AND WILLSON
Respondent UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , MINISRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, THE STATE TAX OFFICER CIRCLE II, COMMERCIAL TAX DEPARTMENT, DINDIGUL, ASSISTANT STATE TAX OFFICER SQUAD NO. 11, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD
Court Kerala High Court
State

Kerala

Date Oct 16, 2018
Order No.

WP (C). No. 32324 of 2018

Citation

2018(10) TAXREPLY 2831
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ORDER

The first petitioner is a manufacturer of “Ground Betel Nuts (Arecanuts)” with the brand name “Roja”. The second petitioner is a registered dealer of that product. The first petitioner is an assessee under the Goods and Services Tax Act (“GST Act”), in Tamil Nadu; so is the second petitioner on the roles of the third respondent. 2. The first petitioner consigned a load of Roja betel nut to the second petitioner, through the Exhibit P9 tax invoice, dated 22.09.2018. It entrusted the consignment to the ABT Parcel Service for transportation. Indeed, in the Exhibit P9 invoice, the first petitioner described the commodity with “HSN 0802”, and paid the tax at 5%. The first petitioner also raised the Exhibit P10 e-way bill. 3. On 26.09.2018, the Assistant State Tax Officer (ASTO), the fourth respondent, intercepted the lorry when it reached Palakkad. The lorry had been carrying other goods, too. The ASTO detained the goods, alleging t....

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