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TMI Blog2024 (6) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ents :: Mr. C. Harsha Raj Addl. Govt. Pleader (T) ORDER PER An order dated 27.05.2024 by which the petitioner's goods were detained and penalty was imposed is challenged in this writ petition. 2. The petitioner is a company engaged in the business of supplying natural food ingredients solutions. The petitioner states that it was conferred the status of '4 Star Export House' by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist of supporting manufacturers includes the Karnataka Unit to which the goods were transported. By referring to the GST Registration Certificate, learned counsel points out that the list of additional places of business in Karnataka are specified in the Registration Certificate and that such list includes the address of the Unit to which the goods were transported. By stating that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l submits that it was not necessary that the delivery challan should accompany the goods as per the clarification issued by CBIC. 4. Mr. C. Harsha Raj, learned Additional Government Pleader appears on behalf of the respondents. He points out that the petitioner is a registered person in Kerala. For purposes of GST law, each registered Unit is a separate person. Consequently, he submits that prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate of the petitioner specifies the list of additional places of business. This list includes the Karnataka Unit to which the goods were transported. The Bill of Entry is on record as also the E-way Bill. The E-way Bill indicates the name of the exporter. It also indicates the name of the importer and the shipping address in Karnataka. The petitioner has placed reliance on the clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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