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PACT MACHINES PVT. LTD. vs. THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) STATE GST DEPARTMENT, ERNAKULAM, THE ASSISTANT COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AND THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Ramesh Cherian John
Res. Counsel
Thushara James

Petitioner / Applicant

PACT MACHINES PVT. LTD.
Respondent THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) STATE GST DEPARTMENT, ERNAKULAM, THE ASSISTANT COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AND THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Oct 31, 2019
Order No.

WP(C). No. 29135 OF 2019(N)

Citation

2019(10) TAXREPLY 1772
Original Order
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ORDER

The challenge in the writ petition is against Ext.P10 order of detention, and Ext.P11 adjudication order that followed, imposing a liability to tax and penalty on the petitioner under the CGST and SGST Acts. It is the contention of the learned counsel for the petitioner that, while the detention is sought to be justified on the ground that the petitioner had failed to produce the e-Way Bill as per Rule 138 of the CGST and SGST Rules, 2017, at the time when the vehicle was intercepted by the authorities, and further it was found that the vehicle was plying in a wrong direction when compared with the destination shown in the invoice, an e-Way Bill was actually available with the driver of the vehicle and the findings in the detention notice are contrary to facts. That apart, it is stated that simultaneous with the issuance of the detention notice, Ext.P11 order confirming the demand of tax and penalty was also passed, without affording the petitioner an opportunity of being heard. ....

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