{"id":14823,"date":"2018-10-31T00:00:00","date_gmt":"2018-10-30T18:30:00","guid":{"rendered":""},"modified":"2018-10-31T00:00:00","modified_gmt":"2018-10-30T18:30:00","slug":"sabitha-riyaz-versus-the-union-of-india-and-others","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14823","title":{"rendered":"SABITHA RIYAZ Versus THE UNION OF INDIA and Others."},"content":{"rendered":"<p>SABITHA RIYAZ Versus THE UNION OF INDIA and Others.<br \/>GST<br \/>2018 (11) TMI 213 &#8211; KERALA HIGH COURT &#8211; 2018 (19) G. S. T. L. 393 (Ker.)<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 31-10-2018<br \/>WP(C). No. 34874 of 2018 <br \/>GST<br \/>MR DAMA SESHADRI NAIDU, J.<br \/>\nFor The PETITIONER : DR.K.P.PRADEEP SMT.NEENA ARIMBOORSMT.RANI MUMTHAS&nbsp; SRI.SANAND RAMAKRISHNAN SMT.ANJANA KANNATH SRI.T.T.BIJU<br \/>\nFor The RESPONDENT : SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL<br \/>\nJUDGMENT<br \/>\nThe petitioner, a trader, transported natural rubber. After generating e-way bill, she sent a consignment to Uttarakhand, with all the relevant records. But it was seized by the State Tax Officer, Uttarakhand, the additional 11th respondent. The ground for detention is that in the e-way b<\/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=369870\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e 7th respondent could not correct the error, at this stage. He also submits that there is no provision in the Rules for such correction, either.<br \/>\n3. That apart, the learned Standing Counsel submits that a certificate, as sought by the petitioner from the 7th respondent, is also not possible because the Authority has no such power conferred on him. At any rate, he too felt that the mistake is genuine, evident, and needs correction, in the interest of justice.<br \/>\n4. This Court intended to serve a notice on the 11th respondent, stationed at Uttarakhand and then rule on the issue.<br \/>\n5. The petitioner&#39;s counsel, however, submits that the produce being transported is natural rubber and it has been in detention for the past ten days. As its shel<\/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=369870\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SABITHA RIYAZ Versus THE UNION OF INDIA and Others.GST2018 (11) TMI 213 &#8211; KERALA HIGH COURT &#8211; 2018 (19) G. S. T. L. 393 (Ker.)KERALA HIGH COURT &#8211; HCDated:- 31-10-2018WP(C). No. 34874 of 2018 GSTMR DAMA SESHADRI NAIDU, J. For The PETITIONER : DR.K.P.PRADEEP SMT.NEENA ARIMBOORSMT.RANI MUMTHAS&nbsp; SRI.SANAND RAMAKRISHNAN SMT.ANJANA KANNATH SRI.T.T.BIJU For The RESPONDENT &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14823\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;SABITHA RIYAZ Versus THE UNION OF INDIA and Others.&#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-14823","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14823","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=14823"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14823\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}