The Status of Kerala Vs Mohammad Sheref (Kerala high court) It has to be borne in mind that in the case of an interstate transaction the applicable statute is the IGST Act and the power of detention is exercised by virtue of the provisions of Section 20 of the IGST Act read with Section 129 […]
It is seen that the reason for detention was that the route described in the e-way bill did not match with the route by which the goods were actually being transported. It is therefore that the stand of the respondent that the transportation of the goods was not supported by a valid e-way bill.
Glow Grow Health And Beauty (P) Ltd Vs State of Kerala (Kerala High Court) The petitioners have approached this Court impugning Exts.P2 to P4 of assessment orders passed under Section 74 of the CGST Act. In the Writ Petition, it is their case that prior to Exts.P2 to P4 assessment orders, they were subjected to […]
It would appear that, in the meanwhile, between the date of apprehending the goods at the parcel office and the date on which the order of detention was passed, the e-way bill had already been updated by filling the Part B thereof. This is evident from Ext.P6 that is produced along with the writ petition.
P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court) No detention on the ground that the value mentioned in delivery challan to job worker mis-matched with value mentioned in e-way bill from job worker In a case where the goods were detained during transit since there was a mismatch between […]
The appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as ‘Business Auxiliary service’ prior to 18.04.2006. Parties are left to suffer their respective costs.
Damodar Corporation Vs Union of India (Kerala High Court) Impugned orders passed under GST ACT were passed without hearing the petitioner, the said orders cannot be legally sustained inasmuch as they have been passed in violation of the rules of natural justice. Accordingly, I quash Ext.P14 series of orders and direct the 7th respondent to […]
Veer Pratab Singh Vs State of Kerala (Kerala High Court) The petitioners are dealers, inter alia, in brass and copper scraps, having their business concern in Coimbatore, Tamil Nadu and Jamnagar, Gujarat, respectively. A consignment of scrap that was being transported from Coimbatore to Gujarat from the 1st petitioner, as consigner, to the 2nd petitioner, […]
Gokul P.G. Vs State of Kerala (High Court of Kerala at Ernakulam) Sections 129 and 130 are independent provisions, and that, while a detention of goods and vehicle under Section 129 could entail proceedings under Section 130, in situations where the detained goods/vehicle are not cleared by the owners thereof within a period of 14 […]
Glonia Impex Vs Assistant Commissioner (SIIB) (Kerala High Court) The petitioner who is stated to be a supplier of diamonds, and a registered dealer under the Goods and Service Tax Act, within the jurisdiction of Mumbai, states that he had supplied diamonds to M/s. Nebal Tradings during the period 2017-18 and 2018-19 and the said […]
