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R. KAVITHA vs. THE ASST. STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

ALEXANDER THOMAS
Pet. Counsel
Harisankar V. Menon
Meera V.menon
Res. Counsel
M.m.jasmine

Petitioner / Applicant

R. KAVITHA
Respondent THE ASST. STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Feb 5, 2020
Order No.

W.P.(C.) No. 3020 of 2020

Citation

2020(2) TAXREPLY 1435
Original Order
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ORDER

The facts set up in the W.P.(C.) are as follows : That the petitioner is engaged in transportation of heavy commodities using trailers. The petitioner had transported plate metal plats from Chattisgarh to Calicut by a trailer bearing registration No. as per Ext.P1 along with Ext.P3 e-way bill. The said vehicle along with goods is detained by the 1st respondent herein under Sec.129(1) of the CGST Act demanding payment of tax and penalty. The only reason for detention is that the vehicle number in Part B of the e-way bill mismatches with the actual vehicle number. Petitioner had transported the goods by a trailer with prime mover bearing registration No. as per Ext.P1. When the goods reached near Coimbatore, the said prime mover had broken down. The said prime mover had been repaired, but could not be moved hence subjected to further substantial repairs. The goods had weighed 33.310 metric tonnes and could not be shifted without using a crane or other handling equipment. Hence, th....

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