2020 (7) TMI 635

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....BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI. V. ABRAHAM MARKOS SRI.MATHEWS K. UTHUPPACHAN SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G. CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS:  BY SMT.THUSHARA JAMES, GOVT. PLEADER   J U D G M E N T The petitioner, who is a distributor of home appliances of various brands, has approached this Co....

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.... used for transportation of other goods that were not brought to the notice of the Department. Reference is also made in the detention notice to the 'Revised Invoice Rules, 2017, which, according to the learned Senior Counsel for the petitioner, has no relevance to the facts in the instant case.   2. I have heard the learned counsel for the petitioner and the Government Pleader for the....

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....e GST Act, and applies inter alia to cases where any person transports goods in contravention of provisions of the Act or Rules. As per the Act and Rules, a person transporting goods is obliged to carry the documents that are mentioned in Section 68 of the GST Act, read with Rule 138 of the GST Rules. Accordingly such a person is required to carry a copy of the tax invoice, together with a copy of....

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....etaining the goods in question, especially when they were admittedly accompanied by tax invoices as also e-way bills that clearly indicated the particulars that were required by Rule 46 of the GST Rules. It is also relevant to note that the doubt entertained by the respondents were, at any rate, in respect of goods that may have been transported under cover of the invoices that numerically fell be....