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SUBRAMONIAN VELAYUDHAN ACHARY PROPRIETOR, SUBRAMANIA INDUSTRIES vs. THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, KERALA STATE GOODS AND SERVICE TAXES, THIRUVNANATHAPURAM, THE STATE TAX OFFICER, SQUAD NO. 1, KERALA STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE GSTD, THIRUVANANTHAPURAM AND THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

S.V.BHATTI
Pet. Counsel
V.devananda Narasimham
Res. Counsel
Thushara James
Sreelal N. Warrier

Petitioner / Applicant

SUBRAMONIAN VELAYUDHAN ACHARY PROPRIETOR, SUBRAMANIA INDUSTRIES
Respondent THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, KERALA STATE GOODS AND SERVICE TAXES, THIRUVNANATHAPURAM, THE STATE TAX OFFICER, SQUAD NO. 1, KERALA STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE GSTD, THIRUVANANTHAPURAM AND THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, NEW DELHI
Court Kerala High Court
State

Kerala

Date Aug 20, 2019
Order No.

WP(C). No. 22656 OF 2019 (F)

Citation

2019(8) TAXREPLY 2055
Original Order
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ORDER

The petitioner challenges Ext.P4 series notices issued by the 1st respondent as illegal and without jurisdiction. Ext.P4(b) is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P4(c) is a notice issued under Section 129 (3) of the Act. The petitioner contends that the subject matter of Ext.P4 series notices is fully compliant with all the requirements of the Act and the petitioner was in a position to demonstrate within the time given by the authorities that Part B/E-Way Bill was also generated and produced for inspection. Therefore, the proceedings now initiated through Ext.P4 series notices are not warranted and illegal. 2. The learned Government Pleader objects to the maintainability of the writ petition. Firstly, she contends that from the very admission made by the petitioner there is an omission or illegality in transportation of goods. The omission is that admittedly at the time of inspection or detention of goods the transporter could not produce....

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