Ravi Parameswaran Pillai, Proprietor, M/s. Devi Chemicals Versus Assistant State Tax Officer State Goods And Services Tax Department Kerala And Assistant Commissioner (Assessment) Special Circle, Thiruvananthapuram

2018 (2) TMI 1296 – KERALA HIGH COURT – [2018] 2 GSTL 119 (Ker) – Release of detained goods – the issue covered by the decision in the case of M/s Indus Towers Limited Versus The Assistant State Tax Officer [2018 (1) TMI 1313 – KERALA HIGH COURT], where it was held that The detention of goods merely for infraction of the procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction.
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The first respondent is directed to release the goods covered by Ext.P5 n

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