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POLYCAB INDIA LIMITED vs. STATE OF KERALA, COMMISSIONER OF COMMERCIAL TAXES, ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
A.kumar
P.j.anilkumar
P.s.sree Prasad
Res. Counsel
Thushara James

Petitioner / Applicant

POLYCAB INDIA LIMITED

Respondent STATE OF KERALA, COMMISSIONER OF COMMERCIAL TAXES, ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Nov 27, 2019
Order No.

WP(C). No.31965 OF 2019(U)

Citation

2019(11) TAXREPLY 1679
Original Order
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ORDER

The petitioner has approached this Court aggrieved by Ext.P8 order, by which the goods belonging to the petitioner, were detained by the 3rd respondent, and a tax and penal liability determined by the said respondent. It is the case of the petitioner that the transaction in question involved a sale from the vendor in Gujarat, to the purchaser in Uttarakhand, and pursuant to the instructions received from the purchaser, the goods were consigned to a destination in Trivandrum. The tax invoice issued in this regard, under the Central Goods and Service Tax Act and Rules, clearly indicated that the sale was from the vendor in Gujarat to the purchaser in Uttarakhand and the delivery was to be effected at Trivandrum. The E-way bill that was prepared for covering the transportation also indicated the same details. Nevertheless, the goods were detained by the 3rd respondent on the ground that there was a possibility of evasion of payment of IGST in Kerala and further, that the consignee of t....

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