2017 (12) TMI 202

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....e Petitioner : Sri.M.Gopikrishnan Nambiar, Sri.P.Gopinath, Sri.K.John Mathai, Sri.Joson Manavalan, Sri.Kuryan Thomas, Sri.Paulose C. Abraham, sri.raja kannan For The Respondent : Dr.Thushara James And Sri.Bobby John JUDGMENT The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authority under the CGST/SGST Act. After detention when ....

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....on taken up by the petitioner is that the goods were transported inter-State and neither CGST nor SGST was applicable to such goods. It is also contended that the HSN Code as disclosed in the invoice is the one used by the manufacturer. The petitioner having purchased the goods from the manufacturer at Delhi could not change the HSN Code in which event there would be a violation of the provisions ....

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....actments. It is also contended that the supply of goods with an invoice without proper description being made attracts penalty. 4. There is no doubt that the authorities appointed by the State have been empowered to implement the provisions of the enactments which regulates the inter-State as also the intra-State trade. However the specific power invoked in issuing the impugned notice is under th....