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GST: Detention Process cannot be resorted if dispute is bona-fide
Case Law Details
- Case Name
- N.V.K. Mohammed Sulthan Rawther And Sons Vs UOI (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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N.V.K. Mohammed Sulthan Rawther And Sons Vs UOI (Kerala High Court)
The first petitioner consigned a load of Roja betel nut to the second petitioner, at Kerala. It entrusted the consignment to the ABT Parcel Service for transportation. In the invoice, the first petitioner described the commodity with “HSN 0802”, and paid the tax at 5%. The first petitioner also raised the e-way bill.
On 26.09.2018, the Assistant State Tax Officer (ASTO), intercepted the lorry when it reached Palakkad. The lorry had been carrying other goods, too. The ASTO detained the goods, alleging that the first...
