Madhu M.B. Versus Commercial Tax Officer, SGST Second Circle, Perumbavoor and another
GST
2018 (3) TMI 1450 – KERALA HIGH COURT – [2017] 105 VST 242 (Ker)
KERALA HIGH COURT – HC
Dated:- 25-8-2017
W. P. (C) No. 28154 of 2017 (T)
GST
K. Vinod Chandran, J.
R. Muralidharan (Aroor), for the petitioner.
V. K. Shamsudheen, Government Pleader, for the respondents
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 interst
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ods 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.
3. 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.
4. 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 rele
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