M/s. Level 10 Retail Venture Versus State Tax Officer, Government of India and State of Kerala
GST
2018 (4) TMI 346 – KERALA HIGH COURT – [2018] 1 GSTL 55 (Ker)
KERALA HIGH COURT – HC
Dated:- 24-11-2017
W. P. (C). No. 37991 Of 2017 (Y)
GST
A.K. Jayasankaran Nambiar, J.
For the Petitioner(s):- Sri. K.J. Abraham, Sri. Nikhil John, ADVS.
For the Respondent(s):- R1, R3 By Government Pleader Sri. Shamsudheen.V.K. R2 By Sreelal N. Warrier, SC.
JUDGMENT
A consignment of ready made textile goods that was being transported at the instance of the petitioner was detained by the respondents. Ext.P6 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitione
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ry chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and therefore, it is apparent that there is no intention to evade payment of tax. Taking note of the said submission of the said submission of counsel for the petitioner, but finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, I dispose the writ petition by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furni
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