Mohammed Shereef Vs State of Kerala
Date: November 2, 2020
Subject Matter
Non-registration of the consignor or the alleged mis-classification of the goods under transportation, cannot be a ground for detention u/s 129
Summary
The declaration by the petitioner in the e-way bill, as also before the respondent authorities, has consistently been that the purchase was effected from an agriculturist in Karnataka who, going by the provisions of Section 23 of the GST Act, is not…
The petitioner, who is a purchaser of fresh turmeric from an agriculturist in Karnataka, has approached this Court aggrieved by a detention of the consignment, while in transit, at Muthanga in Wayanad. In the writ petition it is the case of the petitioner that, the consignment in question was being transported under cover of an invoice (Ext.P3) generated by the petitioner in his capacity as purcha…