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THE ASSISTANT STATE TAX OFFICER, ERNAKULAM AND STATE TAX OFFICER (INTELLIGENCE) O/O. INSPECTING ASST. COMMISSIONER (INT.) vs. INDUS TOWERS LIMITED
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
ASHOK MENON

Pet. Counsel

Mohammed Rafiq

Res. Counsel

A.kumar

P.j.anilkumar

P.s.sree Prasad

Petitioner / Applicant	THE ASSISTANT STATE TAX OFFICER, ERNAKULAM AND STATE TAX OFFICER (INTELLIGENCE) O/O. INSPECTING ASST. COMMISSIONER (INT.)
Respondent	INDUS TOWERS LIMITED
Court	Kerala High Court
State	Kerala
Date	Jul 13, 2018
Order No.	W.A.Nos.371 And 699 of 2018
Citation	2018(7) TAXREPLY 2956
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Related Tags :

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Section 129

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Section 7

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ORDER
Whether in the case of a transport, wherein obviously there is no tax liability on the goods, there could be a detention and seizure effected under Section 129 of the Central Goods and Services Tax Act, 2017 [for brevity “CGST Act”] and Kerala State Goods and Services Tax Act, 2017 [for brevity “SGST Act”] and a release ordered as provided under sub-section (1) or order passed under sub-section (3) of Section 129, is the question raised in the appeal. We need to first briefly look at the facts of both these appeals filed by the State. 2. The writ petitioner in W.A.No.371/2018 is engaged in the establishment of infrastructure for cellular telephone Companies, meaning the erection and activation of towers and other infrastructure for effective services of the mobile companies. The petitioner for the purpose of such installation had imported from other States, batteries, which were stored in its go-downs at Ernakulam. These were to be installed in two sites ....