2018 (12) TMI 139

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.... -<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 conveyance on 14.11.2018 and detained t....

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.... 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 that there is any suppression. 4. The p....