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TaxReply India Pvt Ltd

ABCO TRADES (P) LTD vs. THE ASSISTANT STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
Res. Counsel
Thushara James

Petitioner / Applicant

ABCO TRADES (P) LTD

Respondent THE ASSISTANT STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Aug 21, 2020
Order No.

WP (C). No. 17377 OF 2020 (V)

Citation

2020(8) TAXREPLY 3232

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ORDER

The petitioner has approached this Court aggrieved by Ext.P5(c) order of detention that was issued to it detaining a consignment of lubricant oil that was being transported at its instance. On a perusal of Ext.P5(c) detention order, it is seen that the objection of the 1st respondent is that the consignee was shown as an unregistered person in the e-way bill that accompanied the transportation of the goods. That apart, it is also pointed out that the petitioner had collected CGST and SGST in the delivery challan that was used for stock transfer of the goods thereby giving rise to a suspicion with regard to the nature of the transaction itself. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. 3. Learned counsel for the petitioner would submit that although the e- way bill showed the consignee as an unregistered person, the invoice that accompanied the transportation clearly referred to the GSTIN of the consigne....

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