2018 (1) TMI 1116

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.... JUDGMENT Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act) and the Kerala State Goods and Services Tax Act (the SGST Act). 2. It is stated by the petitioner that one consignment of surgical gloves sent by the petitioner to three parties for quality appraisal on job work....

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....d by the petitioner are intended to be supplied to an unregistered firm and that therefore, tax evasion is suspected. The detention of the goods in terms of Ext.P2 notice is under challenge in the writ petition. 3. Heard learned counsel for the petitioner as also the learned Government Pleader. 4. In W.P.(C) No.196 of 2018, this Court held that the power of detention contemplated under Section 1....

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....ed to be supplied to three parties for quality appraisal on job work basis. Such transactions are not prohibited. Such goods in terms of the provisions contained in the CGST and SGST Act are to be transported on delivery chalans. The question whether the person to whom such goods are supplied has registration is irrelevant in the context of the statutes. The learned Government Pleader, in the circ....

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....efect, if any, of the delivery chalan being not a reason mentioned in Ext.P2 notice, the same cannot be permitted to be urged to sustain the detention, for, the same is not the reason for the detention. It is all the more so, as this Court is not examining the question as to whether the delivery chalan in question is one issued in accordance with the State SGST Rules. 6. In the result, the writ p....