{"id":11409,"date":"2018-03-12T00:00:00","date_gmt":"2018-03-11T18:30:00","guid":{"rendered":""},"modified":"2018-03-12T00:00:00","modified_gmt":"2018-03-11T18:30:00","slug":"m-s-evm-passenger-cars-india-pvt-ltd-versus-the-state-of-kerala-the-assistant-state-tax-officer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11409","title":{"rendered":"M\/s. EVM Passenger Cars India Pvt. Ltd. Versus The State Of Kerala, The Assistant State Tax Officer"},"content":{"rendered":"<p>M\/s. EVM Passenger Cars India Pvt. Ltd. Versus The State Of Kerala, The Assistant State Tax Officer<br \/>GST<br \/>2018 (4) TMI 579 &#8211; KERALA HIGH COURT &#8211; [2018] 2 GSTL 117 (Ker)<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 12-3-2018<br \/>WP(C). No. 7877 of 2018 <br \/>GST<br \/>P. B. Suresh Kumar, J.<br \/>\nFor the Petitioner : Smt. K. Latha<br \/>\nFor the Respondent : Sri.V. K. Shamsudheen<br \/>\nJUDGMENT<br \/>\nGoods of the petitioner have been detained by the second respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act on the ground that the same were being transported without the requisite documents. The petitioner concedes that the goods were not accompanied by the requisite documents. It is s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=358468\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s. EVM Passenger Cars India Pvt. Ltd. Versus The State Of Kerala, The Assistant State Tax OfficerGST2018 (4) TMI 579 &#8211; KERALA HIGH COURT &#8211; [2018] 2 GSTL 117 (Ker)KERALA HIGH COURT &#8211; HCDated:- 12-3-2018WP(C). No. 7877 of 2018 GSTP. B. Suresh Kumar, J. For the Petitioner : Smt. K. Latha For the Respondent : &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11409\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s. EVM Passenger Cars India Pvt. Ltd. Versus The State Of Kerala, The Assistant State Tax Officer&#8221;<\/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-11409","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11409","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=11409"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11409\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}