M/s. EVM Passenger Cars India Pvt. Ltd. Versus The State Of Kerala, The Assistant State Tax Officer
GST
2018 (4) TMI 579 – KERALA HIGH COURT – [2018] 2 GSTL 117 (Ker)
KERALA HIGH COURT – HC
Dated:- 12-3-2018
WP(C). No. 7877 of 2018
GST
P. B. Suresh Kumar, J.
For the Petitioner : Smt. K. Latha
For the Respondent : Sri.V. K. Shamsudheen
JUDGMENT
Goods of the petitioner have been detained by the second respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act on the ground that the same were being transported without the requisite documents. The petitioner concedes that the goods were not accompanied by the requisite documents. It is s
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