M/s. PORT LAND IMPEX Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, KENATHUPARAMBU, KERALA
GST
2019 (1) TMI 24 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 21-12-2018
WP (C). No. 42261 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. M. S. SAJEEV KUMAR
For The Respondent : DR THUSHARA JAMES, GP
JUDGMENT
The petitioner imported car accessories from China, cleared the goods through Chennai Port, and transported them to Ernakulam, based on the Ext.P4 e-way bill and Ext.P7 invoice. The vehicle and the goods were detained by the respondent authorities as per the Ext.P5 proceedings, and demanded penalty under Ext.P6. Aggrie
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