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TMI Blog2018 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... >A.K. Jayasankaran Nambiar, J. For the Petitioner:- Sri. Tomson T. Emmanuel ADV. For the Respondent(s):- R1 to R4 Sri. Shamsudheen.V.K. R5 By Sreelal N. Warrier, SC, Government Pleader. JUDGMENT The petitioner has approached this Court aggrieved by a detention, of goods that were being transported at his instance, by the authorities under the Central Goods and Services Tax Act (CGST) and State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be prejudiced on account of a lapse on the part of the respondents in maintaining the necessary infrastructure for enabling assessees/transporters to download the necessary forms electronically. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the non-availability of Form KER II in the website that the transporter was disabled from producing the same at the time of transportation of the goods. He shall also consider the submission of the learned counsel for the petitioner that at the time of detention, the KER II declaration in manual Form was submitted at the check post, and further, that he had also submitted the online declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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