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QFROZ TRADES PVT. LTD. vs. THE ASSISTANT STATE TAX OFFICER ERNAKULAM
(Kerala High Court)

Hon'ble Judges:

ANU SIVARAMAN
Pet. Counsel
Harisankar V. Menon
Meera V. Menon
Res. Counsel
---

Petitioner / Applicant

QFROZ TRADES PVT. LTD.
Respondent THE ASSISTANT STATE TAX OFFICER ERNAKULAM
Court Kerala High Court
State

Kerala

Date Aug 24, 2023
Order No.

WP(C) NO. 12503 OF 2021

Citation

2023(8) TAXREPLY 7827
Original Order
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ORDER

JUDGMENT 1. The petitioner, an exporter of sea food, had obtained registration under the Goods and Services Tax Act. He had transported frozen shrimp from Adoor to the Cochin Port for export to China. The consignment was detained en route at Panangadu by Ext. P2 to Ext. P2(c) proceedings. The reason stated in the said proceedings is that no E-way bill accompanied the goods in transit. Ext. P2(c) notice under Section 129(3) of the Central Good and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act' for short) further provides that no letter of undertaking is endorsed in the tax invoice as required under Rule 46 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as 'CGST Rules'). 2. It is submitted by the learned counsel for the petitioner that a reply was given and Ext. P3 E-way bill was produced before the respondents with an explanation that it was on account of the triple lock down imposed in the area on the relevant date an....

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