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2018 (11) TMI 331
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....r>2018 (11) TMI 331 - KERALA HIGH COURT - [2019] 61 G S.T.R. 38 (Ker), 2019 (23) G.S.T.L. 191 (Ker.)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 19-9-2018<br>WP (C). No. 30007 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) For The Respondent : DR THUSHARA JAMES GP, SRI SREELALA N WARRIER SR SC JUDGMENT ....
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....o reach Edapally. By then, the e-way bill had expired. 3. In that background, the respondent authorities intercepted the vehicle at Kasaragod and detained the goods under Section 129 of the GST Act. Faced with the Ext.P7 order of detention, the petitioner submitted the Exts.P8 and P8(a) replies. Later, after failing in its effort to have the interim custody of the goods, the petitioner has file....
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.... him, it is common knowledge that the floods prevented all sorts of conveyance and transport; the petitioner's goods were caught in those unprecedented floods. 6. Heard the learned counsel for the petitioner as also the learned Government Pleader. 7. The record bears out that the e-way bill generated on 01.08.2018 was valid up to 18.08.2018. Undeniably, the petitioner's vehicle, as s....