®
TaxReply India Private Limited
GST Library
Login | Register
Best GST Library
Subscription Plans
TaxGPT New
GST News | Updates
GSTR-9 Manual
GSTR-9C Manual
GST Calendar
GST Diary
GST Notebook
GST Fees Manager
GST Case Laws
GST Case Laws Sitemap
GST Notifications, Circulars, Releases etc.
Act & Rules
Act & Rules (Multi-view)
GST Rates
HSN Classification
GST Council Meetings
GST Set-off Calculator
ITC Reversal Calculator
E-invoice Calculator
Inverted Duty Calculator
GSTR-3B Manual
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos
About Us
Contact Us
Our Services
®
TaxReply
@taxreply
WhatsappGroup
DHANASWAROOPDAS PROPRIETOR, MEGHA MARKETING vs. ASSISTANT STATE TAX OFFICER, STATE TAX OFFICER, STATE ASSISTANT COMMISSIONER, STATE COMMISSIONER OF GOODS AND SERVICE TAX AND GOVERNMENT OF INDIA
(Kerala High Court)
A.K.JAYASANKARAN NAMBIAR
| Petitioner / Applicant | DHANASWAROOPDAS PROPRIETOR, MEGHA MARKETING |
| Respondent | ASSISTANT STATE TAX OFFICER, STATE TAX OFFICER, STATE ASSISTANT COMMISSIONER, STATE COMMISSIONER OF GOODS AND SERVICE TAX AND GOVERNMENT OF INDIA |
| Court | Kerala High Court |
| State |
Kerala |
| Date | Sep 18, 2017 |
| Order No. |
W.P.(C). No. 29675 of 2017 |
| Citation |
2017(9) TAXREPLY 3045 |
| Add to Favorites |
Add to favorites.
|
| Download Original Order |
|
| Print (Full Page) |
|
| Print (Judgement Only) |
|
TaxGPT
Beta
The petitioner has approached this Court aggrieved by a detention, of goods that were being transported at his instance, by the authorities under the Central Goods and Services Tax Act (CGST) and State Goods and Services Tax Act (SGST). In the writ petition, it is the case of the petitioner that the detention as evidenced by Ext.P3 was on the ground that the consignment of goods that was being transported was not accompanied by the necessary declaration in Form KER I, which was mandated for supplies effected in the State. The learned counsel for the petitioner would submit that he had entrusted the goods to a transporter and the transporter was obliged to file a declaration in Form KER II, and inasmuch the respondents had not enabled the generation of a KER II declaration in the website, it was impossible for the transporter to download the KER II declaration electronically and it was under those circumstances that the detention was necessitated. It is his case that the petitioner c....
By TaxReply
Login with Gmail
Login with Whatsapp
Login with Yahoo
Login with Linkedin
Login with Facebook
Login with Twitter
| Forgot Password? |
Jan
15 Jan
☑ Quarterly | GSTR-1
GSTR-1 for the Quarter Oct - Dec 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT [Due date extended vide Notification No.01/2025 dated 10.01.2025]
☑ Monthly | GSTR-5
GSTR-5 for the m/o Dec 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)] [Due date extended vide Notification No.03/2025 dated 10.01.2025]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Dec 2024 [For Input Service Distributors - Rule 65 & Section 39(4)]. [Due date extended vide Notification No.04/2025 dated 10.01.2025]
18 Jan
☑ Quarterly | CMP-08
CMP-08 for Quarter Oct - Dec 2024 (For Composite Taxpayers - Rule 62).
20 Jan
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Dec 2024 [Return by OIDAR Service Providers - Rule 64.]
22 Jan
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Dec 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr. [Due date extended vide Notification No.02/2025 dated 10.01.2025]
24 Jan
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States. [Due date extended vide Notification No.02/2025 dated 10.01.2025]
* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
26 Jan
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States. [Due date extended vide Notification No.02/2025 dated 10.01.2025]
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
28 Jan
☑ Monthly | GSTR-11
GSTR-11 for the m/o Dec 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
31 Jan
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)