Ashok Leyland Limited Versus Assistant State Tax Officer, Palakkad
GST
2018 (4) TMI 345 – KERALA HIGH COURT – [2018] 1 GSTL 56 (Ker), 2018 (16) G. S. T. L. 370 (Ker.)
KERALA HIGH COURT – HC
Dated:- 26-10-2017
W. P. (C). No. 34021 of 2017
GST
A.K. Jayasankaran Nambiar, J.
\nFor the Petitioner:- Sri. A. Kumar, Sri. P.J. Anil Kumar, ADVS.
\nFor the Respondent:- Sri. Shamsudheen. V.K., Government Pleader
\nJUDGMENT
\nA consignment of motor vehicle chasis that was being stock transferred at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the se<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it that the necessary declarations under the CGST Rules were made in the KVATIS system, and further, there is no dispute with regard to the genuineness of the invoice, a copy of which accompanied the transportation of the goods. Under the said circumstances, I am of the view that there need not be a detention of the goods for the purposes of determining the liability of the petitioner to penalty. Accordingly, I direct the respondent to release the goods and the vehicle to the petitioner on his producing a copy of this judgment before the said respondent. The respondent shall, however, forward the files to the adjudicating authority for a decision, on merits, on the penalty, if any, to be imposed on the petitioner. The adjudication shall be <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Ashok Leyland Limited Versus Assistant State Tax Officer, PalakkadGST2018 (4) TMI 345 – KERALA HIGH COURT – [2018] 1 GSTL 56 (Ker), 2018 (16) G. S. T. L. 370 (Ker.)KERALA HIGH COURT – HCDated:- 26-10-2017W. P. (C). No. 34021 of 2017 GSTA.K. Jayasankaran Nambiar, J. For the Petitioner:- Sri. A. Kumar, Sri. P.J. Anil Kumar, … Continue reading “Ashok Leyland Limited Versus Assistant State Tax Officer, Palakkad”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11341","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11341"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11341\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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