M\/s. KAIRALI GRANITES Versus THE ASST. STATE TAX OFFICER, PALAKKAD AND THE DEPUTY COMMISSIONER OF STATE TAX, PALAKKAD
GST
2018 (5) TMI 1329 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 591 (Ker.)
KERALA HIGH COURT – HC
Dated:- 15-5-2018
W. P. (C). NO. 15994 OF 2018 (Y)
GST
MR. A. K. JAYASANKARAN NAMBIAR, J.
\nFor The Petitioner : Sri. K. Srikumar (SR.) Sri. K. Manoj Chandran Sri.P.R.Ajithkumar Sri. S. A. Mansoor (Pattanam)
\nFor The RESPONDENT : SMT. THUSHARA JAMES
\nJUDGMENT
\nA consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner under Section 129(3) of the CGST\/SGST Act, 20<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l as mandated by Rule 138(2) of the CGST\/SGST Rule of 2017. The learned Government Pleader would submit, on instructions, that inasmuch as the e-way bill has been made a mandatory document with effect from 1.4.2018, the petitioner cannot be heard to contend that a minor defect in a mandatory document cannot be a ground for detention. On a perusal of the rival submissions, and finding that a Division Bench of this Court has already found that the goods detained under a detention notice issued in terms of the CGST\/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee, I am of the view that the ends of justice would be served by directing the 1st respondent to release the goods and the vehicle<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. KAIRALI GRANITES Versus THE ASST. STATE TAX OFFICER, PALAKKAD AND THE DEPUTY COMMISSIONER OF STATE TAX, PALAKKADGST2018 (5) TMI 1329 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 591 (Ker.)KERALA HIGH COURT – HCDated:- 15-5-2018W. P. (C). NO. 15994 OF 2018 (Y) GSTMR. A. K. JAYASANKARAN NAMBIAR, J. For The Petitioner … Continue reading “M\/s. KAIRALI GRANITES Versus THE ASST. STATE TAX OFFICER, PALAKKAD AND THE DEPUTY COMMISSIONER OF STATE TAX, 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-11878","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11878","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=11878"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11878\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n