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TMI Blog2018 (3) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation - Held that: - with respect to an inter-State transport, there are no documents prescribed by the Central Government - In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice demanded CGST and SGST for the value of goods, as assessed by the Intelligence Officer who detained the goods. 2. The learned Counsel for the petitioner submits that being an inter-State transport, only IGST is leviable and that has been levied as is seen from Exhibit P3. The contention of the petitioner is that a faulty notice was issued by the dealer at Tamil Nadu. The petitioner als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) No.31328 of 2017 dated 04.10.2017; paragraph 3 of which is extracted hereunder: 3. To a pointed query as to the power of the State Government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention in Ext.P5 notice impugned in the writ petition, the learned Government Pleader would take me t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the writ petition by making the interim order absolute . 5. In the circumstance of the Central Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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