2018 (11) TMI 1189

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..... P. NARAYANAN For The Respondent : SMT. M. M. JASMINE, GP JUDGMENT The petitioner, a businessman in Tamilnadu, is the consignor of goods sent across to Kerala. On 7. 3. 2018 the Assistant State Tax Officer, Palakkad, detained the goods on these two grounds. i. GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules, 2017 r/w section 31 of CGST Act, 2017; ii. .....

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..... ts that by the time the petitioner transported the consignment, the official machinery was not ready to let the businessman generate an e-way bill. 5. As the Assistant State Tax Officer has already taken up the issue, it is inappropriate for this Court to observe anything on the merits. I nevertheless hold that the officer will take into account the petitioner's plea as recorded above while h .....

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