M/s. K.L. Johar & Co. and General Transport 2nd Floor, Punnachlil Building, Opposite Dreams Hotel, Ernakulam, Versus State of Kerala and Assistant State Tax Offier State Goods And Services Tax,
GST
2018 (4) TMI 366 – KERALA HIGH COURT – [2018] 1 GSTL 62 (Ker), 2018 (14) G. S. T. L. 167 (Ker.)
KERALA HIGH COURT – HC
Dated:- 24-1-2018
W. P. (C) No. 2666 of 2018
GST
P. B. Suresh Kumar, J.
For the Petitioner(s):- SRI.MANU RAMACHANDRAN SRI.T.S.SARATH, ADVS.
For the Respondent(s):- SRI.V.K.SHAMSUDHEEN, SR. GOVERNMENT PLEADER.
JUDGMENT
When this Court entertained a doubt as to whether the petitioners in this writ petition can maintain a joint writ petition, the learned counsel for the petitioners sought permission to wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Section 129 of the CGST and SGST Acts.
5. According to the first petitioner, they have received the goods and the documents of the goods intended to be delivered over to the distributor at Ottappalam; that there is absolutely nothing wrong with the documents and that therefore, proceedings shall not be initiated against them.
6. The gr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =