2018 (4) TMI 366 – KERALA HIGH COURT – [2018] 1 GSTL 62 (Ker), 2018 (14) G. S. T. L. 167 (Ker.) – Detention of goods with conveyance – Section 129 of the CGST and SGST Acts – discrepancy of the documents – the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam – Held that: – The grievance voiced by the first petitioner is one to be raised before the adjudicating authority under Section 129 of the CGST and SGST Acts – petition is disposed of directing the second respondent to complete the proceedings initiated in terms of Ext.P1 notice against the first petitioner – petition disposed off. – W.P.(C) No.2666 of 2018 Dated:- 24-1-2018 – P. B. Suresh Kumar, J
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rst petitioner is that certain goods have been consigned by M/s.GlaxoSmithKline through the second petitioner transporter to the first petitioner as also to a distributor at Ottappalam; that the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam; that the conveyance and the goods intended to be delivered to the distributor at Ottappalam were detained by the second respondent under Section 129 of the Central Goods and Services Tax and the Kerala State Goods and Services Act on account of the discrepancy of the documents, and the first petitioner has been given Ext.P1 notice directing them to show cause why action shall not be taken against them under Sectio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =