Madhu M.B vs. The Commercial Tax Officer
Held
The Court held that the excess goods found during inspection, along with the 10mm and 15mm plywoods, should be considered for computation of suppressed value. The Intelligence Inspector was directed to recompute the value of goods, CGST, SGST, and penalty.
Facts
The petitioner's goods were detained by the Intelligence Inspector. The petitioner contended that the goods were purchased with GST paid, and the transport was accompanied by valid invoices. However, the authorities found a discrepancy between the goods declared in the documents and the goods physically present in the vehicle.
Key Issues
Whether the goods detained were correctly assessed based on the discrepancy between the invoice and the actual goods transported. The issue also involved the procedure for re-assessment and release of detained goods.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 25TH DAY OF AUGUST 2017/3RD BHADRA, 1939 ---------------------------- PETITIONER(S): ------------- MADHU M.B PROPREITOR, HARITHA ENTERPRISES, XVII/230-F, ARACKAPPADY, VENGOLA, PIN - 683 556, ERNAKULAM DISTRICT.
BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): -------------- 1. THE COMMERCIAL TAX OFFICER SGST SECOND CIRCLE, PERUMBAVOOR, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM DISTRICT, PIN - 683 542. 2. THE INTELLIGENCE INISPECTOR SQUAD -III, DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR, PIN - 680 004. R BY GOVERNMENT PLEADER SRI V K SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1OF THE TAX INVOICE NO.15 DATED 17.08.2017 ATTACHED WITH THE CONSIGNMENT.
EXHIBIT P2OF THE STATEMENT OF MEASUREMENT PARTICULARS ATTACHED WITH THE CONSI
The judgment continues below.
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