RAI PREXIM INDIA PRIVATE LIMITED Versus STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) , THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE GST KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, ASSISTANT STATE TAX OFFICER SQUAD NO. VII, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, AMITY ROCK PRODUCTS PVT. LTD., THE UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE) , NEW DELHI, GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, NEW DELHI, AND CHIEF COMMISSIONER OF CENTRAL TAXES CENTRAL GST OFFICE, KERALAD – 2018 (12) TMI 1004 – KERALA HIGH COURT – TMI – Detention of goods – discrepancy in e-Way bill – the val
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wn in Ext.P4, the petitioner's goods and vehicle need be released only on furnishing bank guarantee.
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Petition disposed off. – WP(C).No.39022 of 2018 Dated:- 4-12-2018 – MR A. MUHAMED MUSTAQUE, J. For The Petitioner : ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SMT.RANI MUMTHAS SRI.SANAND RAMAKRISHNAN AND SRI. T. T. BIJU For The Respondents : SMT.THUSHARA JAMES, GOVERNMENT PLEADER JUDGMENT The petitioner's goods have been detained on account of discrepancy in e-Way bill. The first e-Way bill generated by the petitioner is produced as Ext.P4. Therein, the place of delivery was mentioned as 'Payhanamthitta, Kerala – 686547'. The value of the goods is shown as ₹ 3882200/-. Noting that the mention of place
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ut I am persuaded to adopt a different course for the simple reason that if the petitioner had paid the IGST in accordance with the value as shown in the original bill, goods cannot be detained and shall be released to the petitioner. Therefore, the following orders are issued. On verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in Ext.P4, the vehicle and the goods shall be released to the petitioner on executing a simple bond. However, if it is found that the petitioner had not paid the IGST according to the value shown in Ext.P4, the petitioner's goods and vehicle need be released only on furnishing bank guarantee. This writ petition is disposed of as above. – Case laws – Decision
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