2018 (4) TMI 344

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..... 29675 of 2017 - -<br>GST<br>A.K. Jayasankaran Nambiar, J. For the Petitioner:- Sri. Tomson T. Emmanuel ADV. For the Respondent(s):- R1 to R4 Sri. Shamsudheen.V.K. R5 By Sreelal N. Warrier, SC, Government Pleader. JUDGMENT The petitioner has approached this Court aggrieved by a detention, of goods that were being transported at his instance, by the authorities under the Central Goods ....

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....is his case that the petitioner cannot be prejudiced on account of a lapse on the part of the respondents in maintaining the necessary infrastructure for enabling assessees/transporters to download the necessary forms electronically. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of th....