2018 (1) TMI 1149

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..... ods - inter-state sale - goods not accompanied by valid documents as prescribed under the State Goods and Service Tax Rules (for first three consignments) - absence of invoice evidencing the sale (for fourth consignment) - Held that: - it is not in dispute that there is no document prescribed under the Central Goods and Services Tax (CGST) Act and Rules for the purposes of covering an interstate m .....

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..... nsignment within a period of one week - petition disposed off. - W. P. (C).No.32520 of 2017 - - - Dated:- 13-10-2017 - MR. A. K. JAYASANKARAN NAMBIAR, J. For The Petitioner : Sri. S. Suresh Babu (Cherunniyoor) And Sri. Aji V.DEV For The Respondent : Sri. Shamsudheen. V. K. JUDGMENT The petitioner has approached this Court aggrieved by Exts.P4 and P6 detention notices that ha .....

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..... pondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that inasmuch as the first three consignments were accompanied by valid invoices raised by the petitioner, and it is not in dispute that there is no document prescribed under the Central Goods and Services Tax (CGST) Act and Rules for the purposes of covering an interstate .....

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