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THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICES TAXES DEPARTMENT, WAYANAD AND THE STATE TAX OFFICER, SURVEILLANCE SQUAD, STATE GOODS AND SERVICES TAX DEPARTMENT, WAYANAD vs. ALFA ALUMINIUM
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
ASHOK MENON
Pet. Counsel
Mohammed Rafiq
Res. Counsel
Dinesh R.shenoy

Petitioner / Applicant

THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICES TAXES DEPARTMENT, WAYANAD AND THE STATE TAX OFFICER, SURVEILLANCE SQUAD, STATE GOODS AND SERVICES TAX DEPARTMENT, WAYANAD
Respondent ALFA ALUMINIUM
Court Kerala High Court
State

Kerala

Date Jun 22, 2018
Order No.

W.A. No. 1038 of 2018

Citation

2018(6) TAXREPLY 2991
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ORDER

State is in appeal challenging the interim order passed by the learned Single Judge. 2. The respondents/writ petitioners, dealers under the Central Goods and Service Tax Act, 2017 [for brevity “CGST Act”], were transporting goods from Ernakulam, after powder coating, to their business premises at Wayanad. The goods were accompanied with the purchase invoice of the goods and also for powder coating, which is a 'service' under the CGST Act. However, there was a specification with respect to uploading of E-way bills as per Rule 138 of the Central Goods and Service Tax Rules. Only on uploading of E-way bill, would the Department be notified of purchase and movement, is the contention. Without that, there could be an evasion suspected. The learned Single Judge found that the case of the writ petitioners is covered by the decision in W.P.(C) No.196 of 2018. 3. We had partly heard the appeal from the aforesaid writ petition today. We notice that there is clear d....

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