{"id":15154,"date":"2018-11-15T00:00:00","date_gmt":"2018-11-14T18:30:00","guid":{"rendered":""},"modified":"2018-11-15T00:00:00","modified_gmt":"2018-11-14T18:30:00","slug":"shri-a-balasubramanian-versus-the-assistant-state-tax-officer-squad-no-1-state-gst-department-palakkad-and-ms-namasco-traders-and-exports-kuthuparamba","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15154","title":{"rendered":"SHRI. A. BALASUBRAMANIAN Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA"},"content":{"rendered":"<p>SHRI. A. BALASUBRAMANIAN Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA<br \/>GST<br \/>2018 (11) TMI 1189 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 15-11-2018<br \/>WP (C). No. 8186 of 2018 <br \/>GST<br \/>MR DAMA SESHADRI NAIDU, J.<br \/>\nFor The Petitioner : ADVS. SRI. T. M. SREEDHARAN (SR. ) AND SRI. V. P. NARAYANAN<br \/>\nFor The Respondent : SMT. M. M. JASMINE, GP<br \/>\nJUDGMENT<br \/>\nThe petitioner, a businessman in Tamilnadu, is the consignor of goods sent across to Kerala. On 7. 3. 2018 the Assistant State Tax Officer, Palakkad, detained the goods on these two grounds.<br \/>\n i. GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules<\/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=370846\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SHRI. A. BALASUBRAMANIAN Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBAGST2018 (11) TMI 1189 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 15-11-2018WP (C). No. 8186 of 2018 GSTMR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. T. M. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15154\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;SHRI. A. BALASUBRAMANIAN Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA&#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-15154","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15154","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=15154"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15154\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}