SHRI. A. BALASUBRAMANIAN Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA
GST
2018 (11) TMI 1189 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-11-2018
WP (C). No. 8186 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI. T. M. SREEDHARAN (SR. ) AND SRI. V. P. NARAYANAN
For The Respondent : SMT. M. M. JASMINE, GP
JUDGMENT
The petitioner, a businessman in Tamilnadu, is the consignor of goods sent across to Kerala. On 7. 3. 2018 the Assistant State Tax Officer, Palakkad, detained the goods on these two grounds.
i. GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules
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