No prohibition under GST Law on Transporting of Goods to Unregistered Person: HC

M/s Age Industries (P) Ltd. Vs The ASST. State Tax Officer (Kerala High Court) Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act) and the Kerala State Goods and Services Tax Act (the SGST Act). 2. It is stated by the petitioner that one consignment of surgical gloves sent by the petitioner to three parties for quality appraisal on job work basis against Ext.P1 series delivery chalans has been detained by the respondent, in exercise of the power under section 129 of the S...