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SHRI VENKATESHVARA LOGISTICS FLEETOWNERS AND TRANSPORT CONTRACTORS vs. THE ASSISTANT COMMISSIONER OF CENTRALTAX & CENTRAL EXCISE, CUSTOMS & SERVICETAX, BIJAPUR DIVISION, VIJAYAPUR
(Karnataka High Court)

Hon'ble Judges:

NATARAJ RANGASWAMY
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Rasalkar Narayan Gangadhar Rao
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Archana P. Tiwari

Petitioner / Applicant

SHRI VENKATESHVARA LOGISTICS FLEETOWNERS AND TRANSPORT CONTRACTORS

Respondent THE ASSISTANT COMMISSIONER OF CENTRALTAX & CENTRAL EXCISE, CUSTOMS & SERVICETAX, BIJAPUR DIVISION, VIJAYAPUR
Court Karnataka High Court
State

Karnataka

Date Aug 19, 2020
Order No.

Writ Petition No.202433/2019 (T-RES)

TR Citation 2020 (8) TR 3221
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ORDER

The petitioner, a transporter registered under the Central Goods and Services Tax Act, 2017 (henceforth referred to as 'CGST Act') and Integrated Goods and Services Tax Act, 2017 (henceforth referred to as 'IGST Act') was engaged by M/s. Venkataramana Traders, a registered supplier in Karnataka (henceforth referred to as the "Supplier") to transport 300 bags of arecanut to a recipient registered dealer in Delhi, M/s. Gulli Enterprises (henceforth referred to as the "Subject recipient"). The consignment was loaded in a truck bearing registration No.HR-55-AF-7882 and when the goods was in transit, the officials of the respondent intercepted the vehicle at Sagar, Shimoga District. On enquiry, the driver of the vehicle furnished the E-way bill and invoice which related to a different consignment of 220 bags of areca by the supplier to the same subject recipient registered at Delhi by a lorry bearing registration No.MH-09-C-4289. Thus, the authorities ....
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Taxpayers have a choice to pay tax either, as per -  

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