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SHRI. A. BALASUBRAMANIAN vs. THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
T.m.sreedharan
V.p.narayanan
Res. Counsel
M.m.jasmine

Petitioner / Applicant

SHRI. A. BALASUBRAMANIAN
Respondent THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA
Court Kerala High Court
State

Kerala

Date Nov 15, 2018
Order No.

WP (C). No. 8186 of 2018

Citation

2018(11) TAXREPLY 2819
Original Order
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ORDER

The petitioner, a businessman in Tamilnadu, is the consignor of goods sent across to Kerala. On 7. 3. 2018 the Assistant State Tax Officer, Palakkad, detained the goods on these two grounds. i. GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules, 2017 r/w section 31 of CGST Act, 2017; ii. No e-way Bill/e-declaration has accompanied the transport. 2. When the petitioner filed this writ petition, the Court, through an interim order dated 9. 3. 2018, allowed the petitioner to get the detained goods released on its furnishing bank guarantee for the amount covered by Ext. P2. The petitioner did that. 3. Now the petitioner's counsel wants to have this writ petition disposed of with a direction to the Assistant State Tax officer to conclude the pending proceedings under Section 129 of the CGST Act, expeditiously. He, nevertheless, insists that neither ground is tenable. 4. To elaborate, the learned counsel draws my attention to Ex....

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