M/s. Bhima Enterprises Versus The Assistant State Tax Officer, Neyyattinkara, The Assistant Commissioner of State Taxes, State Goods And Service Tax Department, Thiruvananthapuram And The Deputy Commissioner of State Taxes, State Goods And Service Tax Department, Thiruvananthapuram
GST
2018 (1) TMI 1149 – KERALA HIGH COURT – [2018] 1 GSTL 54 (Ker), 2018 (19) G. S. T. L. 394 (Ker.)
KERALA HIGH COURT – HC
Dated:- 13-10-2017
W. P. (C). No. 32520 of 2017
GST
MR. A. K. JAYASANKARAN NAMBIAR, J.
For The Petitioner : Sri. S. Suresh Babu (Cherunniyoor) And Sri. Aji V.DEV
For The Respondent : Sri. Shamsudheen. V. K.
JUDGMENT
The petitioner has approached this Court aggrieved by Exts.P4 and P6 detention notices that have bee
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d Government Pleader appearing for the respondents.
3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that inasmuch as the first three consignments were accompanied by valid invoices raised by the petitioner, and it is not in dispute that there is no document prescribed under the Central Goods and Services Tax (CGST) Act and Rules for the purposes of covering an interstate movement in respect of consignments which have to suffer tax under the Integrated Goods and Services Tax (IGST) Act, the detention on the part of the respondents cannot be held to be valid and justified. I note, however, that in respect of the 4th consignment, the detention is justified inasmuch as what is sh
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