2018-VIL-45-KER
M/s AGE INDUSTRIES (P) LTD Vs THE ASST. STATE TAX OFFICER
Kerala State GST Act – Section 129, Rule 138(2) – power to detain goods – conveyance of goods for quality appraisal on job work basis - detention since the goods were transported on delivery chalan instead of uploading declaration in accordance with Rule 138(2) of the State SGST Rules and since goods intended to be supplied to an unregistered dealer – HELD - the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act - there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the delivery chalan is not doubted and therefore, such goods cannot be detained merely for infraction of Rule 138(2) of the State SGST Rules - the first reason on which the goods are detained, that the goods were not accompanied by the document provided for under Rule 138(2) State GST Rules, is unsustainable - The question whether the person to whom such goods are supplied has registration is irrelevant in the context of the statutes - The defect, if any, of the delivery chalan being not a reason mentioned in the detention notice, the same cannot be permitted to be urged to sustain the detention, as the same is not the reason for the detention. It is all the more so, as this Court is not examining the question as to whether the delivery chalan in question is one issued in accordance with the State SGST Rules - the impugned detention is held to be illegal and the respondent is directed to release the consignment to the petitioner forthwith - the writ petition is allowed
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