TMI Blog2021 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to pay SGST CGST as the supply is within the State from Sembudoss Street, Chennai of the supplier to the petitioner at Thuvakudi in Trichy, though the bill has been sent to the petitioner's Head Office/Registered Office in Telungana. The respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amely Sreevatsa Tube Corporation, Chennai for supply of goods who had raised GST invoice on 03.11.2021 and had consigned the consignments to the petitioner's place of business at Thuvakudi in Trichy and billed/invoiced the Petitioner's Head Office/Registered Office in Telungana. 4. The learned counsel for the petitioner submits that the supplier has also charged applicable IGST (Integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent to the petitioner's Head Office/Registered Office in Telungana. 8. Considering the same, the respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. The respondent shall issue appropriate notice to the petitioner to show cause as to why SGST and CGST directed to be deposited should be demanded and why ..... X X X X Extracts X X X X X X X X Extracts X X X X
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