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THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR vs. MADHU. M.B.
(Kerala High Court)

Hon'ble Judges:

ANTONY DOMINIC
DAMA SESHADRI NAIDU
Pet. Counsel
Muhammed Rafiq
Res. Counsel
R.muraleedharan

Petitioner / Applicant

THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR
Respondent MADHU. M.B.
Court Kerala High Court
State

Kerala

Date Aug 30, 2017
Order No.

W.A. No. 1802 of 2017 in W.P. (C.) No. 28154 of 2017

Citation

2017(8) TAXREPLY 3137
Original Order
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ORDER

This appeal is filed by the respondents in W.P.(C) No.28154 of 2017. 2. We heard the learned Government Pleader for the appellants and the learned counsel appearing for the respondent/writ petitioner. 3. The respondent herein, a dealer registered under the KVAT Act and migrated to CGST Act, had purchased a consignment of plywoods from a manufacturer at Perumbavoor, and was transporting the same. The goods were detained by the appellants and Ext.P5 notice under Section 129(3) of the Central/State Goods and Services Tax Act, 2017 was issued. The notice contains the irregularities which led to the detention and the irregularity, in substance, is that there were no nexus between the documents accompanied and the actual goods under transport. It was challenging Ext.P5, the writ petition was filed. By the judgment under appeal, the writ petition was disposed of directing the second appellant to make a fresh assessment computing the value of the goods and the tax payable under the ....

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