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M.S. STEEL AND PIPES vs. ASST. STATE TAX OFFICER, COMMISSIONER OF STATE GST
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
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Harisankar V. Menon
Meera V.menon
COUNSEL
Thushara James

Petitioner / Applicant

M.S. STEEL AND PIPES

Respondent ASST. STATE TAX OFFICER, COMMISSIONER OF STATE GST
Court Kerala High Court
State

Kerala

Date Aug 12, 2020
Order No.

W.P(C).No.16356 OF 2020

TR Citation 2020 (8) TR 3216
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ORDER

The petitioner has approached this Court challenging Ext.P4 series of notices of detention, whereby a consignment of goods transported at the instance of the petitioner was detained by the respondent on the allegation that there was a discrepancy in the e-way bill that accompanied the transportation of the goods. On a perusal of Ext.P4 series of notice, I find that the reason for detention was that, while the consignment was supported by an invoice which contained the details of the goods transported as also the tax paid in respect of the goods, there was no mention of the tax amounts separately in the e-way bill that accompanied the goods. The respondents therefore detained the goods on the ground that there was no valid e-way bill, supporting the transportation in question. 2. The learned counsel for the petitioner would point out that there is no requirement under the Act and Rules for mentioning the tax amount separately in the e-way bill in FORM GST EWB-01 that the petition....
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