M/S. Bhima Enterprises vs. Assistant State Tax Officer
Held
The Court held that detention of the first three consignments was invalid as they were accompanied by valid invoices and no specific document was prescribed for interstate movement under the CGST/SGST Acts for IGST-taxable consignments. The detention of the fourth consignment was justified due to the absence of an invoice.
Facts
The petitioner's goods were detained during interstate transport. The detention notices cited a lack of valid documents for three consignments and the absence of an invoice for the fourth, which was accompanied only by a delivery chalan for an interstate sale.
Key Issues
Whether the detention of goods during interstate transport was justified due to alleged lack of prescribed documents under GST law.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF OCTOBER 2017/21ST ASWINA, 1939 WP(C).No. 32520 of 2017 (L) ---------------------------- PETITIONER : ---------------------- M/S. BHIMA ENTERPRISES, ELANKATHU COMMERCIAL COMPLEX, OPPOSITE S.L.THEATRE, THIRUVANANTHAPURAM, (REPRESENTED BY ITS MANAGING PARTNER SRI.B.GOVINDAN).
BY ADVS.SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT(S): --------------------------- 1. THE ASSISTANT STATE TAX OFFICER, SQUAD NO.III, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA- 695 001. 2. THE ASSISTANT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 3. THE DEPUTY COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts
WP(C).No. 32520
The judgment continues below.
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