2020 (4) TMI 132

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..... 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 circumstances of this case, calling for the record....

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....ax 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 transporter who was expected to fill up part B of the E-way bill, wh....

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....ng 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 not alternate remedy. 3. The counsel for the petitioner would place reliance on provi....

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....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 ordered that the 1st respondent shall forthwith release the detained vehicle and goods w....