Dhanaswaroopdas Proprietor, M/s. Megha Marketing Versus Assistant State Tax Officer, State Tax Officer, State Assistant Commissioner, State Commissioner of Goods And Service Tax and Government of India
GST
2018 (4) TMI 344 – KERALA HIGH COURT – [2018] 1 GSTL 59 (Ker), 2018 (15) G. S. T. L. 689 (Ker.)
KERALA HIGH COURT – HC
Dated:- 18-9-2017
W. P. (C). No. 29675 of 2017
GST
A.K. Jayasankaran Nambiar, J.
For the Petitioner:- Sri. Tomson T. Emmanuel ADV.
For the Respondent(s):- R1 to R4 Sri. Shamsudheen.V.K. R5 By Sreelal N. Warrier, SC, Government Pleader.
JUDGMENT
The petitioner has approached this Court aggrieved by a detention, of goods that were being transported at his instance, by the authorities under the Cent
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those circumstances that the detention was necessitated. It is his case that the petitioner cannot be prejudiced on account of a lapse on the part of the respondents in maintaining the necessary infrastructure for enabling assessees/transporters to download the necessary forms electronically.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and taking note of the specific submission of the learned Government Pleader, on instructions, that the adjudication process in connection with the detention can be completed within a week from today, and taking
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