M/s Ascics Trading Company Versus The Assistant State Tax Officer, The State Of Kerala
GST
2017 (10) TMI 831 – KERALA HIGH COURT – 2017 (6) G. S. T. L. 385 (Ker.) , [2017] 1 GSTL 4 (Ker)
KERALA HIGH COURT – HC
Dated:- 4-10-2017
WP (C).No. 31328 of 2017 (M)
GST
A. K. Jayasankaran Nambiar, J.
For the Petitioner : Sri. K. J. Abraham Sri. Nikhil John
For the Respondent : Sri. C. E. Unnikrishnan
JUDGMENT
It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated 28.09.2017, the goods belonging to the petitioner, as also the vehicle carrying the goods, were released on a production of the interim order before the respondent.
2. I have heard the learned counse
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t are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances, and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the w
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