SHAJI GREGORY G S Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is aggrieved with the detention of goods at Exhibit P4. The goods are granite purchased by the petitioner from Tamil Nadu and transported to Karamana at Thiruvananthapuram. The petitioner submits that the transport is effected for the purpose of building a residential house; the permit of which is produced at Exhibit P1 and the plan at Exhibit P2. The detention, as is seen from Exhibit P4, was for the reason that the notice issued is that of the Value Added Tax period and also of undervaluation. The quantity as seen from Exhibit P3 and on physical verification was different, is also a contention raised. The 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 also submits that the goods transported are not for re-sale, but for own house construction.

(3.) The learned Government Pleader specifically points to Rule 138 of the Kerala Goods and Services Tax Rules, 2017, which prescribes the documents to be carried with a intra-State transport. The learned Government Pleader also refers to the judgment in