Kerala H.C : Detention of goods merely for infraction of procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction

High Court Of Kerala

Ravi Parameswaran Pillai Vs. Assistant State Tax Officer

Section 129

P.B. Suresh Kumar, J.

W.P. (C) 4964 Of 2018

February  15, 2018 

JUDGMENT

1. The issue raised in the writ petition is covered in favour of the petitioner by the decision of this Court in WPC No.196/2018.

2. In the light of the said judgment, the writ petition is allowed, the impugned communication is quashed and the first respondent is directed to release the goods covered by Ext.P5 notice to the petitioner. It is, however, made clear that this judgment will not preclude the authorities under the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act from imposing penalty on the petitioner for violation of the Rules, if any, made under the said statutes.

[Citation : 2018-Taxcaselaw-15-Kerala-H.C-GST]