2018 (12) TMI 139

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....br>WP (C). No. 38747 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. SAJI VARGHESE For The Respondent : DR THUSHARA JAMES, GP. SRI SREELAL N, WARRIER, SC JUDGMENT The petitioner is a cable TV and Internet services provider. It purchased a few Set Top Boxes. When it was transporting those goods, the Assistant State Tax Officer ("ASTO") intercepted the con....

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....in two lots. The first lot comprises 200 boxes, and the value was shown as Rs. 3,20,000/-. Though the petitioner mentioned the second lot as 600 boxes, the value was shown as zero because of, what the learned counsel terms, a computer error. Once the e-way bill has shown the correct amount and even the delivery challan shown the quantity, according to him, it is preposterous for anyone to presume ....