Case Law Details
Polycab India Ltd. Vs State of Kerala (Kerala High Court)
Goods were detained on the ground that there was a possibility of evasion of payment of IGST in Kerala and further, that the consignee of the goods in Kerala was indicated as an unregistered dealer at the time of detention of the goods.
It is in particular, pointed out that the E-way bill clearly covered the transaction from Gujarat to Trivandrum, and the invoice that covered the transaction was a ‘Bill to/ship to’ model, which was permissible under the CGST/SGST Act and Rules. As regards the registration details of the consignee, it is stated that while at the time of detention, it was assumed that the consignee was an unregistered dealer, immediately thereafter, the details of the registration of the consignee was made available to the respondent, and the fact of receipt of such information is acknowledged in Ext.P8 order served on the petitioner.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar and taking note of the factual circumstances narrated above, I am of the view that there was no justification for detention of the goods in terms of Section 129 of the CGST/SGST Act. This is more so because the reasons stated in the detention order are wholly irrelevant for the purposes of S.129 of the Act
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
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