2017 (12) TMI 202

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....>K. VINOD CHANDRAN, J. For The 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....

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....al amount. 2. The essential contention 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 ....

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....rovisions of the goods and service tax enactments. 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....