ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM
GST
2018 (12) TMI 842 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-12-2018
WP (C). No. 40801 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. S. ANIL KUMAR (TRIVANDRUM)
For The Respondent : SC DR. ABRAHAM MEACHINKARA. AND GP DR. THUSHARA JAMES
JUDGMENT
The petitioner is a a goods transporting agency and an assessee under the CGST Act. While it was transporting goods from Tirunelveli to Kerala, the Assistant State Tax Officer detained the vehicle and the goods. The detention is because the petitioner did not upload the Part-B e-way bill.
2. In the writ
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