2018 (4) TMI 346

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....For the Respondent(s):- R1, R3 By Government Pleader Sri. Shamsudheen.V.K. R2 By Sreelal N. Warrier, SC. JUDGMENT A consignment of ready made textile goods that was being transported at the instance of the petitioner was detained by the respondents. Ext.P6 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must ....

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....KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and therefore, it is apparent that there is no intention to evade payment of tax. Taking note of the said submission of the said submission of counsel for....