Case Law Details
M/s. Ascics Trading Company Vs. The Assistant State Tax Officer (High Court Of Kerala At Ernakulam)
Where the goods were detained for non-compliance with the requirements of carrying prescribed documents under IGST Act, 2017, it was observed that although the power to prescribe the documents that are to accompany the transportation of goods in the course of inter-state trade is conferred on the Central Government, the Central Government had, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in the course of trade, and for the purposes of levy of tax, detention for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-
It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated 28.09.2017, the goods belonging to the petitioner, as also the vehicle carrying the goods, were released on a production of the interim order before the respondent.
2. I have heard the learned counsel for the petitioner as also the learned Special Government Pleader for the respondents.
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