Court: High Court of Kerala Date of Order: 2018-08-09
A trader, an assessee under the new tax regime (GST), wants to carry goods (timber) inter-state. The vehicle intercepted on the route, it faces detention—and a possible confiscation—proceedings. It has not uploaded or carried with it a completed e-way bill: Part B is incomplete. After receiving a notice, the trader replied, and then received an order: the detaining officer demanded tax and penalty under the law. Aggrieved, the trader questioned the detention and the concomitant proceedings.