RAVI PARAMESWARAN PILLAI Vs. ASSISTANT STATE TAX OFFICER

JUDGEMENT

(1.) The issue raised in the writ petition is covered in favour of the petitioner by the decision of this Court in WPC No.196/2018.

(2.) In the light of the said judgment, the writ petition is allowed, the impugned communication is quashed and the first respondent is directed to release the goods covered by Ext.P5 notice to the petitioner. It is, however, made clear that this judgment will not preclude the authorities under the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act from imposing penalty on the petitioner for violation of the Rules, if any, made under the said statutes.