{"id":15793,"date":"2018-12-21T00:00:00","date_gmt":"2018-12-20T18:30:00","guid":{"rendered":""},"modified":"2018-12-21T00:00:00","modified_gmt":"2018-12-20T18:30:00","slug":"m-s-port-land-impex-versus-the-assistant-state-tax-officer-squad-no-v-state-gst-department-state-goods-and-service-tax-complex-kenathuparambu-kerala","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15793","title":{"rendered":"M\/s. PORT LAND IMPEX Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, KENATHUPARAMBU, KERALA"},"content":{"rendered":"<p>M\/s. PORT LAND IMPEX Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, KENATHUPARAMBU, KERALA<br \/>GST<br \/>2019 (1) TMI 24 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 21-12-2018<br \/>WP (C). No. 42261 of 2018 <br \/>GST<br \/>MR DAMA SESHADRI NAIDU, J.<br \/>\nFor The Petitioner : ADV. SRI. M. S. SAJEEV KUMAR<br \/>\nFor The Respondent : DR THUSHARA JAMES, GP<br \/>\nJUDGMENT<br \/>\nThe petitioner imported car accessories from China, cleared the goods through Chennai Port, and transported them to Ernakulam, based on the Ext.P4 e-way bill and Ext.P7 invoice. The vehicle and the goods were detained by the respondent authorities as per the Ext.P5 proceedings, and demanded penalty under Ext.P6. Aggrie<\/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=372859\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s. PORT LAND IMPEX Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, KENATHUPARAMBU, KERALAGST2019 (1) TMI 24 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 21-12-2018WP (C). No. 42261 of 2018 GSTMR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. M. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15793\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s. PORT LAND IMPEX Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. V, STATE GST DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, KENATHUPARAMBU, KERALA&#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-15793","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15793","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=15793"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15793\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}