2018 (11) TMI 1189 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – detention on the ground that GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules, 2017 r/w section 31 of CGST Act, 2017 and also on the ground that No e-way Bill/e-declaration has accompanied the transport – Held that:- As the Assistant State Tax Officer has already taken up the issue, it is inappropriate for this Court to observe anything on the merits – petition disposed off. – WP (C). No. 8186 of 2018 Dated:- 15-11-2018 – 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 Tamilnad
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ding proceedings under Section 129 of the CGST Act, expeditiously. He, nevertheless, insists that neither ground is tenable. 4. To elaborate, the learned counsel draws my attention to Ext. P1(a) and submits that the GSTIN number has been correctly mentioned. But the officer has read it mistakenly. On the second objection, he submits that by the time the petitioner transported the consignment, the official machinery was not ready to let the businessman generate an e-way bill. 5. As the Assistant State Tax Officer has already taken up the issue, it is inappropriate for this Court to observe anything on the merits. I nevertheless hold that the officer will take into account the petitioner's plea as recorded above while he considers the pet
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