Stove Kraft Pvt Limited vs. The Assistant State Tax Officer, The Commissioner Of State Tax
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
Stove Kraft Pvt Limited
Respondent
The Assistant State Tax Officer, The Commissioner Of State Tax
Court
Kerala High Court
State
Kerala
Date
Feb 11, 2019
Order No.
WP(C).No. 3957 of 2019
TR Citation
2019 (2) TR 2396
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to be noted that, it is not a case where e-way bill does not mention all the invoices. There may be practical difficulty for the Department in tracking the invoices, when multiple number of invoices mentioned in the e-way bill generated. Anyhow, I am of the view that goods and vehicle shall be released to the petitioner on executing a bond. Though the learned Government Pleader submits that the petitioner’s case will be considered by the respondent by tomorrow. Taking note of the nature of the issue, I am of the view that the goods along with vehicle shall be released to the petitioner on executing simple bond.

The writ petition is disposed of.

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