Shri.A.Balasubramanian vs. The Assistant State Tax Officer

WP(C)/8186/2018HC KeralaGSTCNR KLHC01039776201815 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

AI SummaryDisposed

Held

The Court held that it would be inappropriate to comment on the merits of the case as proceedings are pending. However, the officer was directed to consider the petitioner's submissions while deciding the case under Section 129 of the CGST Act.

Facts

The petitioner's goods were detained by the Assistant State Tax Officer on grounds of incorrect GSTIN and absence of an e-way bill. The petitioner claims the GSTIN was correct and the e-way bill system was not yet functional for them at the time of transport.

Key Issues

Whether the grounds for detention of goods (incorrect GSTIN and lack of e-way bill) were valid. Whether the Assistant State Tax Officer should consider the petitioner's defense in the ongoing proceedings.

Sections Cited

Section 129, Section 31, Rule 46

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 15TH DAY OF NOVEMBER 2018 / 24TH KARTHIKA, 1940 WP(C).No. 8186 of 2018 PETITIONER/S: SHRI.A.BALASUBRAMANIAN AGED 46 YEARS PROPRIETOR, M/S. THAL COIRCOPRA,COCONUT,COCONUT OIL COMMISSION AGENT,3/268-1,DEVANAMPALAYAM (P.O)POLLACHI 642 120COIMBATORE DISTRICT, TAMIL NADU STATE BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO.1,STATE GST DEPARTMENT,PALAKKAD 678 001 2 MS. NAMASCO TRADERS & EXPORTS PACHA POIKA KUTHUPARAMBA 670 643 SMT.M.M.JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).8186/18 2

JUDGMENT The 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. i. GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules, 2017 r/w section 31 of CGST Act, 2017; ii. No e-way Bill/e-declaration has accompanied the transport.

When the petitioner filed this writ petiti

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.