2018 (3) TMI 970 – KERALA HIGH COURT – [2017] 1 GSTL 9 (Ker), [2018] 1 GSTL 97 (Ker), 2018 49 G S.T.R. 255, 2018 (16) G. S. T. L. 554 (Ker.) – Detention of goods – inter-state transport – detention was for the reason that the notice issued is that of the Value Added Tax period and also of undervaluation – Held that: – with respect to an inter-State transport, there are no documents prescribed by the Central Government – In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petitioner on execution of simple bond without sureties – petition disposed off. – W.P.(C).No.33818 of 2017-B Dated:- 27-10-2017 – K. Vinod Chandran, J. JUDGMENT The petitioner is aggrieved with the detention of goods at Exhibit P4. The goods are granite purchased by the petitioner from Tamil Nadu and transpor
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specifically points to Rule 138 of the Kerala Goods and Services Tax Rules, 2017, which prescribes the documents to be carried with a intra-State transport. The learned Government Pleader also refers to the judgment in W.A.No.1802 of 2017. 4. As specifically pointed out by the petitioner, the Writ Appeal judgment is with respect to an intra-State transport, for which the document accompanying the goods also have been prescribed under the Kerala GST Rules. However, with respect to an inter-State transport, there are no documents prescribed by the Central Government. In this context, apposite would be the judgment of a learned Single Judge of this Court in W.P.(C) No.31328 of 2017 dated 04.10.2017; paragraph 3 of which is extracted hereunder: 3. To a pointed query as to the power of the State Government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention in Ext.P5 notice impugned in
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the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the writ petition by making the interim order absolute . 5. In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petitioner on execution of simple bond without sureties. The petitioner and the dealer at Exhibit P3 would be issued with notice before the adjudication proceedings are proceeded with. The Intelligence Officer would also be entitled to ensure the verification of the construction of the house at the site as seen from Exhibit P1 by the Assessing Officer who has jurisdiction over the area in which the construction is being carried out. The Intelligence Officer would also be entitled to inform the Assessing Officer of t
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