Sri. Shaji Gregory and Versus State of Kerala and Intelligence Officer, Squad No. 1, Commercial Taxes
GST
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.)
KERALA HIGH COURT – HC
Dated:- 27-10-2017
W. P. (C). No. 33818 of 2017-B
GST
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 transported to Karamana at Thiruvananthapuram. The petitioner submits that the transport is effected for the purpose of building a residential house; the permit of which is produced at Exhibit P1 and the plan at Exhibit P2. The de
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he learned Government Pleader 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; paragra
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the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances, and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P5, for the sole reason that 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”
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