{"id":15533,"date":"2018-12-14T00:00:00","date_gmt":"2018-12-13T18:30:00","guid":{"rendered":""},"modified":"2018-12-14T00:00:00","modified_gmt":"2018-12-13T18:30:00","slug":"abt-parcel-service-versus-the-asst-state-tax-officer-surveillance-squad-no-i-state-goods-and-services-tax-department-kollam","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15533","title":{"rendered":"ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM"},"content":{"rendered":"<p>ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM<br \/>GST<br \/>2018 (12) TMI 842 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 14-12-2018<br \/>WP (C). No. 40801 of 2018 <br \/>GST<br \/>MR DAMA SESHADRI NAIDU, J.<br \/>\nFor The Petitioner : ADV. SRI. S. ANIL KUMAR (TRIVANDRUM)<br \/>\nFor The Respondent : SC DR. ABRAHAM MEACHINKARA. AND GP DR. THUSHARA JAMES<br \/>\nJUDGMENT<br \/>\nThe petitioner is a a goods transporting agency and an assessee under the CGST Act. While it was transporting goods from Tirunelveli to Kerala, the Assistant State Tax Officer detained the vehicle and the goods. The detention is because the petitioner did not upload the Part-B e-way bill.<br \/>\n2. In the writ<\/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=372073\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAMGST2018 (12) TMI 842 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 14-12-2018WP (C). No. 40801 of 2018 GSTMR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. S. ANIL KUMAR (TRIVANDRUM) For &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15533\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM&#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-15533","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15533","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=15533"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15533\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}