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The respondent shall pass fresh orders, as directed, within a month thereafter.

Goods in Transit — The challenge was made to the order of confirming a demand of tax and penalty pursuant to a detention of a vehicle that was carrying goods belonging to the petitioner.  The petitioner submitted that in the response to the notice, he had clearly indicated that a substantial part of the turnover pertained to goods that were meant for export that were not liable to tax under the GST Act and the same was not examined by the respondent while passing impugned order.  Impugned order set aside and with the direction to pass fresh order. — K.P. Namboodiris Ayurvedics Vs. State Tax Officer (Int) , Squad No. II, SGST Department, Poothole, Thrissur [2019] 18 TAXLOK.COM 003 (Kerala)

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