2017 Taxo.online 10
WP(C).No. 28154 of 2017 (T) dated 25.08.2017
MADHU M.B
THE COMMERCIAL TAX OFFICER & ORS.
2017
GST
Central Goods & Services Tax Act, 2017
K. Vinod Chandran, Justice
In favour of assessee
High Court
Kerala
Seizure of detained goods – Petitioner contended that goods were purchased and paid GST – Selling, same goods interstate – Respondents on physical verification goods found different from what described in Invoice – Held: – Respondents shall made fresh assessment – Recompute tax & penalty – Goods shall be released on payment of 50% and bond for the balance computed liability.
Represented by: –
Petitioner: – Sri. R. Muralidharan
Respondent: – Sri V K Shamsudheen
Order: –
APPENDIX
PETITIONER(S)’ EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE TAX INVOICE NO.15 DATED 17.08.2017 ATTACHED WIT H THE CONSIGNMENT.
EXHIBIT P2 TRUE COPY OF THE STATEMENT OF MEASUREMENT PARTICULARS ATTACHED WITH THE CONSIGNMENT.
EXHIBIT P3 TRUE COPY OF THE LORRY HIRE VOUCHER ATTACHED WITH THE CONSIGNMENT, DATED 17.08.2017.
EXHIBIT P4 TRUE COPY OF THE E-CONSIGNMENT DECLARATION DATED 18.08.2017.
EXHIBIT P5 TRUE COPY OF THE NOTICE ISSUED UNDER SEC 129(3) BY THE 2ND RESPONDENT, DATED 21.08.2017.
EXHIBIT P6 TRUE COPY OF THE RETURN SUBMITTED FOR THE MONTH OF JUNE, 2017 DATED 23.08.2017.
EXHIBIT P7 A TRUE COPY OF THE TAX INVOICE ISSUED BY THE 1SR SELLER DATED 16.08.2017.
RESPONDENT(S)’ EXHIBITS: NIL
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JUDGMENT
The petitioner is aggrieved with Ext.P5 detention of the goods by the Intelligence Inspector, Squad III, Department of Commercial Taxes. The petitioner contends that the goods were purchased from the manufacturer on payment of Central and State, Goods and Services Tax as is evidenced from the invoice at Ext.P7. The petitioner was selling the same interstate and the transport was accompanied by Ext.P1 invoice which also indicates payment of Integrated Goods and Services Tax. The petitioner’s goods were detained and Ext.P5 notice was issued.
- The learned Government Pleader, on the basis of the grounds raised in Ext.P5 submits that on examination of the goods, it was found that there were no 18 mm commercial plywood available for transport. The goods available were measured and on physical verification it was found that there were excess goods being transported interstate. The invoice is for 12mm commercial plywood of 1005.28 Sqm and 18 mm plywoods of 1255.83 Sqm. What was available in the vehicle, as is seen from Ext.P5, was 1020.07 Sqm of 10 mm plywoods and 1440.89 Sqm of 12 mm plywoods and 96.18 Sqm of 15 mm plywoods. Hence it was found that there was no nexus between the documents accompanied and actual goods under transport. Hence Ext.P5 was issued.
- Since 12mm plywood of 1005.28 Sqm is covered by the invoice, the balance portion in excess found on inspection shall alone be computed for estimating the value of the goods suppressed along with the value of 10 mm and 15 mm plywoods as detected on physical inspection.
- In such circumstance, the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty. On payment of 50% of such demand along with execution of a simple bond for the balance amounts, the goods shall be released. The computation as directed herein shall be done within a period of two weeks from the date of receipt of a certified copy of this judgment.
Writ petition disposed of. No costs.
