2018 (6) TMI 1265

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..... >Mr. K. Vinod Chandran And Mr. Ashok Menon, JJ. For The Appellant : Sri. Mohammed Rafiq For The Respondent : Sri. Dinesh R Shenoy JUDGMENT Vinod Chandran, J: State is in appeal challenging the interim order passed by the learned Single Judge. 2. The respondents/writ petitioners, dealers under the Central Goods and Service Tax Act, 2017 [for brevity "CGST Act"], were transporting goods from .....

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..... was alleged to be not taxable for reason of the transport being made to the work site of one of the applicants and the other after job works, to the business premises of the dealer. Therein, there was a delivery challan under Rule 55 of the Kerala Goods and Services Tax Rules. The learned Single Judge had found that since the genuineness of the said challan was not suspected, there could be no tax .....

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