2020 (10) TMI 673

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....br>Dated:- 14-10-2020<br>WP (C). No. 21626 OF 2020 (C) - -<br>GST<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : DR.K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI FOR THE RESPONDENT : GP DR THUSHARA JAMES JUDGMENT The petitioner has approached this Court aggrieved by Ext.P11 notice issued to him under Section 129(3) of the Goods and Service Tax Act....

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.... could not be uploaded into the system before the commencement of the transportation and that is how the discrepancy arose when the authorities checked the transportation. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions ....