M/s. HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT LTD Versus THE ASST. STATE TAX OFFICER SURVEILLANCE SQUAD NO. II, SQUAD NO. III, STATE GSTDEPARTMENT, KASARGOD AND STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM – 2018 (11) TMI 332 – KERALA HIGH COURT – TMI – Detention of goods – it was alleged that there were no nexus between the documents accompanied and the actual goods under transport – Section 129(3) of the Central/State Goods and Services Tax Act, 2017 – Held that: – Division Bench of this Court, under similar circumstances THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], disposed off the petition. Besides directing exped
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