Age Industries (P.) Ltd. Versus Assistant State tax Officer
GST
2018 (1) TMI 1116 – KERALA HIGH COURT – 2018 (10) G. S. T. L. 16 (Ker.) , [2018] 1 GSTL 57 (Ker)
KERALA HIGH COURT – HC
Dated:- 18-1-2018
W. P. (C) NO. 1680 OF 2018
GST
P.B. SURESH KUMAR, J.
For the Petitioner : Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna
For the Respondent : V.K. Shamsudheen
JUDGMENT
Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act) and the Kerala State Goods and Services Tax Act (the SGST Act).
2. It is stated by the petitioner that one consignment of surgical gloves sent by the petitioner to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
before transporting the goods. The second reason stated in Ext.P2 notice is that goods transported by the petitioner are intended to be supplied to an unregistered firm and that therefore, tax evasion is suspected. The detention of the goods in terms of Ext.P2 notice is under challenge in the writ petition.
3. Heard learned counsel for the petitioner as also the learned Government Pleader.
4. In W.P.(C) No.196 of 2018, this Court held that the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the deliver
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ported on delivery chalans. The question whether the person to whom such goods are supplied has registration is irrelevant in the context of the statutes. The learned Government Pleader, in the circumstances, did not attempt to support the impugned detention on the said reason. Instead, the learned Government Pleader attempted to support the impugned detention on the reason that the delivery chalan that accompanied the goods was not one prepared in accordance with the provisions contained in the State SGST Rules. As noted above. Ext.P2 is a notice issued by the respondent to the petitioner as provided for under Section 129 of the SGST Act. Ext.P2 contains only two reasons. When Ext.P2 notice contained only two reasons, the respondent cannot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =