2019 (11) TMI 473

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..... DEPARTMENT OF REVENUE, NEW DELHI
GST
2019 (11) TMI 473 - KERALA HIGH COURT - 2019 (31) G. S. T. L. 391 (Ker.)
KERALA HIGH COURT - HC
Dated:- 8-11-2019
WP(C). No. 30185 OF 2019 - -
GST
Detention of goods and vehicle - petitioner would submit that there is no mandate under section 129 of the GST Act for detaining goods that were covered by a valid e-Way Bill merely because the .....

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..... J. For The Petitioner : ADV. SRI.TOMSON T.EMMANUEL For The Respondent : GP MM JASMINE JUDGMENT The petitioner has approached this Court aggrieved by Ext.P2 detention notice issued to him detaining the goods and the vehicle at a place called Vazhayila. It is the case of the petitioner that the reason shown in Ext.P2 notice for detention is that the e-Way Bill in respect of the consignment show .....

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..... earned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the learned counsel for the petitioner that there cannot be a mechanical detention of a consignment solely because the driver of the vehicle had opted for a different route, other than what is normally taken by .....

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