V.V. MOHAMMED RAFI Versus STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) , GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, COMMERCIAL TAX OFFICER STATE GOODS SERVICE TAX KOOTHUPARAMBA, KANNUR, THE ASST. STATE TAX OFFICER SQUARD NO. IV, STATE GOODS SERVICE TAX DEPARTMENT, KASARGODU AND THE INSPECTING ASST. COMMISIONER (INT) STATE GOOD SERVICE TAX DEPARTMENT, KASARAGODU – 2018 (11) TMI 1261 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – vehicle number was typed mistakenly in the e-way bill – Held that:- The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer [2018 (8) TMI 1145 – KERALA HIGH COURT] has dealt with an identical issue, where it was held that It is directed to release the goods on the
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JUDGMENT The petitioner is a registered dealer under the State Goods & Service Tax Act. Because of what is said to be an inadvertent mistake in the tax invoice the 3rd respondent suspected that there is evasion of tax. That apart, the vehicle number also was typed mistakenly in the e-way bill. The vehicle and the goods detained, the petitioner has filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: (i) Call for the records of the case leading to Ext. P4 & P5 notices demanding tax and penalty issued u/s. 129(1) and Sec. 20 of CGST and IGST Act 2017 and quash the same by issue of appropriate writ order or direction. (ii) Issue a writ of certiorari or any other writ, order or direction quash
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