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SHINE PLAST vs. ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

DEVAN RAMACHANDRAN

Pet. Counsel

A.rajasimhan

Jobin Abraham

Res. Counsel

Thushara James

Petitioner / Applicant	SHINE PLAST
Respondent	ASSISTANT STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Jan 5, 2021
Order No.	WP (C). No. 11 OF 2021(B)
Citation	2021(1) TAXREPLY 3715
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Section 31

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ORDER
The petitioner says that they are the manufactures of "Roto Fabric Cloth Bags" for the consumption of the Kerala State Civil Supplies Corporation, but that when they tried to transport it on the strength of Ext.P1 - Tax Invoice and Ext.P2 - E-way bills, it has been detained by the respondent, alleging that the product is actually cotton bags and therefore, within the sweep of Section 31 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act' for short). 2. The petitioner, through their learned counsel, Sri.A.Rajasimhan, vehemently asserts that the respondent has detained the goods on a misconception, since the articles are "Roto Fabric Cloth Bag" and not cotton bags; and thus prays that the consignment be ordered to be released, after the respondent is directed to take a sample of the bags in their presence and acknowledgment. 3. Sri.Rajasimhan, added to the afore submissions by saying that the respondent could not ha....