2018 (6) TMI 1265 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 23 (Ker.) , [2018] 2 GSTL 124 (Ker) – Detention of goods – E-way bill not produced – Evasion of duty or not – Held that:- The goods were transported on payment of tax; but, however, the dealer intends to re-sell the goods from his dealership. In such circumstances, suspicion of evasion cannot be brushed aside at this stage.
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The interim order set aside and goods released on execution of a simple bond for the value of goods in the prescribed form and furnishing of security in the form of Bank Guarantee equivalent to the amount of applicable tax and penalty payable as has been demanded in Exhibits P17 and P18 orders.
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Appeal disposed off. – W.A. No. 1038 of 2018 Dated:-
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ules. Only on uploading of E-way bill, would the Department be notified of purchase and movement, is the contention. Without that, there could be an evasion suspected. The learned Single Judge found that the case of the writ petitioners is covered by the decision in W.P.(C) No.196 of 2018. 3. We had partly heard the appeal from the aforesaid writ petition today. We notice that there is clear distinction on facts insofar as, therein the transaction was alleged to be not taxable for reason of the transport being made to the work site of one of the applicants and the other after job works, to the business premises of the dealer. Therein, there was a delivery challan under Rule 55 of the Kerala Goods and Services Tax Rules. The learned Single J
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