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VARAHAMURTI FLEXIRUB INDUSTRIES PVT. LTD. vs. THE STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

K.p.pradeep

Hareesh M.r.

T.t.biju

Res. Counsel

Thushara James

Petitioner / Applicant	VARAHAMURTI FLEXIRUB INDUSTRIES PVT. LTD.
Respondent	THE STATE OF KERALA AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 14, 2020
Order No.	WP (C). No. 21626 OF 2020 (C)
Citation	2020(10) TAXREPLY 3420
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ORDER
The petitioner has approached this Court aggrieved by Ext.P11 notice issued to him under Section 129(3) of the Goods and Service Tax Act ('the GST Act' for short) detaining his goods and vehicle. On a perusal of Ext.P11 notice, I find that the objection of the respondent was essentially that the value of the goods as shown in the e-way bill in the e-way bill portal was seen to be different from that shown in the hard copy of the e-way bill that was tendered by the driver of the vehicle to the authorities. The learned counsel would submit that the e-way bill that was uploaded in the portal contained the value that was originally ascribed to the goods in question, and at the time of transportation of goods, additional goods of relatively lower value were also entrusted with the transporter and a revised invoice as well e-way bill generated to cover the said transaction. He submits however, that the revised e-way bill could not be uploaded into the system before the commencemen....