Sany Heavy Industry INDIA Private Limited vs. The State Tax Officer

WP/5941/2020HC TelanganaGSTCNR HBHC01011045202018 March 2020Bench: RAGHVENDRA SINGH CHAUHAN,A.ABHISHEK REDDY7 pages

For Respondent: SRI P. GOVIND REDDY, GP FOR COMMERCIAL TAX

AI SummaryRemanded

Held

The Court held that the impugned order was a non-speaking order as it failed to address the petitioner's contention that the transaction was not taxable. The Court set aside the order and remanded the case back to the respondent for a reasoned decision.

Facts

The petitioner sent a Hydraulic Excavator for demonstration purposes on a returnable basis. Due to an inadvertent mistake in the address on the e-way bill, the consignment was intercepted and a demand for IGST and penalty was raised. The petitioner submitted a reply and a bank guarantee, after which the goods were released.

Key Issues

Whether the transaction of sending goods for demonstration on a returnable basis constitutes a taxable supply under the IGST Act, and whether the assessing officer adequately considered the petitioner's contentions.

Sections Cited

Section 7

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original J urisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF IVARCH TWO THOUSAND AND TWENTY PRESENT HONOURABLE THE CHIEF JUSTICE RAGHVENDRA SINGH CHAUHAN AND THE HONOURABLE SRI JUSTICE A. ABHISHEK REDDY Between: Sany Heavy lndustry lndia Private Limited, Having its registered office at Plot No.E-4, Chakan lndustrial Area, Phase - lll, Village - Kuruli, Taluka-Khed, Pune-410501 Represented by its authorized signatory, Amit Singh Kushwah, Aged about 43 years, S/o. Shri Shivkar Singh Kushwah, Currently Working as Asst. General ,::Fg?i+i6flr?k AND 1. The State Tax Officer, Peddapalli Circle, Karimnagar Division, Telangana 2. The State of Telangana, Rep by its Principal Secretary, Revenue Department, Secretariat, Hyderabad 3. The lClCl Bank, Bund Garden Branch, A-Wing, Shangrila Garden, Bund Garden Road, Pune, [\/aharashtra-41 1 00 1 , Rep. by its Branch ,unrn".f:*aTTONDENTS Counsel for the Respondent Nos.1 & 2: SRI P. GOVIND REDDY GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: NONE APPEARED

WRIT PETITION NO: 5941 OF 2020 Petition under Article 226 of the Constitution of lndia praying tha

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Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.