2020 (4) TMI 132

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....S J. PETITIONER: BY ADVS. SRI. S. ANIL KUMAR (TRIVANDRUM) SRI. M. RAJAGOPAL SHRI. RAHUL A. RESPONDENTS: DR.THUSHARA JAMES, GOVT.PLEADER ALEXANDER THOMAS, J   J U D G M E N T The prayers in the above writ petition civil are as follows: (a) Issue a writ of certiorari, or any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the ....

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....ranted provisional registration under the State Goods and Services Tax Act, 2017. The petitioner purchased tow Uniblock Precision Platform Balances for Rs. 1,84,800/- (Rs. 2,18,064/- inclusive of tax) from M/S. The I.L.E. Co., 21, Poomagal Main Road, Ekkattuthangal, Chennai-600032 as per Ext.P1 invoice. After preparing Part A of e-way bill (Ext.P2), the goods were entrusted by the supplier to the ....

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....eply, the 1st respondent has refused to release the goods and the vehicle, overlooking circular No.41/15/2018-GST dated 13/04/2018, issued by the Government of India and also the judgment of this Court in Indus Towers Ltd. (M/s.) Cochin Vs. Assistant State Tax Officer, Squad No. VII, Ekm an another [2018 (1) KHC 964] and also Ext.P7 judgment and Ext.P8 order of the Supreme Court. Petitioner has no....

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....oduction of part B of the e-way bill is a minor breach. Further that, part B of the e-way bill is the most important and basic document in the transaction in a case like this, going by the mandatory provisions contained in the GST Act, more particularly, Sections 138 and 138(5)A thereof. 4. After hearing both sides and after careful evaluation of the facts and circumstances of this case, it is ....