TMI Blog2020 (8) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the transportation of the goods - allegation also that the petitioner had collected CGST and SGST in the delivery challan that was used for stock transfer of the goods - HELD THAT:- The petitioner would submit that although the e- way bill showed the consignee as an unregistered person, the invoice that accompanied the transportation clearly referred to the GSTIN of the consignee and hence, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VS. SRI. AJI V. DEV SRI. ALAN PRIYADARSHI DEV FOR THE RESPONDENT : G. P. SRI. THUSHARA JAMES JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5(c) order of detention that was issued to it detaining a consignment of lubricant oil that was being transported at its instance. On a perusal of Ext.P5(c) detention order, it is seen that the objection of the 1st respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll cannot be of any significance. Secondly, it is stated that the mention of the tax applicable in the delivery challan was by mistake for it is evident that when the goods are stock transferred and not sold, there need not be a payment of tax at all. Taking note of the said submission, I find that the reasons shown in Ext.P5(c) for detaining the consignment are not sufficient to attract the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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