2018 (11) TMI 334

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....UNNIKRISHNA MENON For The Respondents : ADV. GOVERNMENT PLEADER JUDGMENT The petitioner, a dealer under the Kerala Value Added Tax Act (KVAT Act), migrated to the regime of Goods and Services Tax Act (GST Act). While he was transporting orthopedic implants, the consignment was detained. Faced with proceedings under Section 129 of the GST Act, the petitioner filed this writ petition. 2.....

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....tions. 5. As per the petitioner's assertion, the authorities were unaware the procedure to be followed. The authorities, according to him, ought not have mechanically mulcted penalty on the petitioner. The Government Pleader, on the other hand, submits that the authorities have followed the procedure and passed the Ext.P8 order. If the petitioner has any grievance against it, he can file a ....