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VENUS ENTERPRISES vs. THE ASSISTANT STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Aji V.dev

M.k.hajara

Alan Priyadarshi Dev

Res. Counsel

Thushara James

Petitioner / Applicant	VENUS ENTERPRISES
Respondent	THE ASSISTANT STATE TAX OFFICER AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 30, 2020
Order No.	WP(C).No.20473 OF 2020(H)
Citation	2020(9) TAXREPLY 3387
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ORDER
The petitioner has approached this Court aggrieved by a detention of goods during the course of transportation under the Central Goods and Service Tax Act, 2017. Exts.P4(c) is the order of detention issued to him in Form GST MOV-06 dated 27.09.2020. On a perusal of Ext.P4(c), it is seen that the reason for detention was essentially that, while the petitioner had produced an e-way bill to cover the transportation of the goods, he had not produced a copy of the invoice that ought to have accompanied the transportation of the goods. Although it is the case of the petitioner that he had subsequently produced a soft copy of the invoice, the finding in Ext.P4(c) is that the soft copy of the invoice itself showed that the invoice was generated after the commencement of the transportation. Taking note of the said facts, I am of the view that the detention cannot be said to be unjustified. The learned counsel for the petitioner however prayed that he be permitted to clear the goods and t....