9911796707
TMI Blog2017 (12) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner : Sri.M.Gopikrishnan Nambiar, Sri.P.Gopinath, Sri.K.John Mathai, Sri.Joson Manavalan, Sri.Kuryan Thomas, Sri.Paulose C. Abraham, sri.raja kannan For The Respondent : Dr.Thushara James And Sri.Bobby John JUDGMENT The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authority under the CGST/SGST Act. After detention when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion taken up by the petitioner is that the goods were transported inter-State and neither CGST nor SGST was applicable to such goods. It is also contended that the HSN Code as disclosed in the invoice is the one used by the manufacturer. The petitioner having purchased the goods from the manufacturer at Delhi could not change the HSN Code in which event there would be a violation of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nactments. It is also contended that the supply of goods with an invoice without proper description being made attracts penalty. 4. There is no doubt that the authorities appointed by the State have been empowered to implement the provisions of the enactments which regulates the inter-State as also the intra-State trade. However the specific power invoked in issuing the impugned notice is under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of assessment of the 3rd respondent. The assessing officer of the petitioners at Tamil Nadu would also be intimated, the details of whom shall be furnished by the petitioners before release of the goods. 5. With the above observations the writ petition is allowed making it clear that the petitioners and the 3rd respondent shall co-operate in the adjudication proceedings under the IGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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