KITEX GARMENTS LTD Versus ASSISTANT STATE TAX OFFICER STATE GOODS AND SEVICE TAX DEPARTMENT, KOCHI, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
GST
2018 (10) TMI 1190 – KERALA HIGH COURT – 2019 (20) G. S. T. L. 326 (Ker.) , [2019] 62 G S.T.R. 276 (Ker)
KERALA HIGH COURT – HC
Dated:- 11-10-2018
WP (C). No. 32692 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : SRI. K. N. SREEKUMARAN, SRI.N. SANTHOSHKUMAR AND SRI.P.J.ANILKUMAR (A-1768)
\nFor The Respondent : GP. DR. THUSHARA JAMES
\nJUDGMENT
\nThe Petitioner, a dealer under the new GST regime, claims to 'manufacture and export readymade garments'. It also asserts that it pays no tax, for its supplies fall under the Section16 of the IGST Act. Recently, it imported some raw material from Switzerland and had it cleared on 1.10.2018 by the customs authorities.
\n2. On 1.10.2018, the petitioner generated the e-way bill at 5.52 pm. After generating <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n navoidable circumstances. But the respondent's attitude is hypertechnical. He further draws my attention to Ext.P9 explanation, dt.4.10.2018, the petitioner submitted to the Assistant Sales Tax Officer. According to him, the petitioner issued the e-way bill as per the request from its customs broker, who must have cleared the consignment from the port and delivered it to the petitioner's factory as originally planned-on time. But the customs broker could remove the vehicle from the port only on 03.10.2018. The delay was because, first, the e-way bill was generated on 1st October late in the eveint ; then the next day was a holiday. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rom the Ext.P9, the petitioner may have faced a genuine difficulty. If this Court intervenes at this stage, it may become a precedent, throwing the departmental actions out of gear. Instead, she suggests an alternative: this Court may set aside the Ext.P2 and remand the matter to the Assistant State Tax Officer, who will consider the issue afresh, especially, keeping in view the petitioner's Ext.P9 explanation. She further assures the Court that the ASTO will pass orders within 24 hours, once the petitioner approaches him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" KITEX GARMENTS LTD Versus ASSISTANT STATE TAX OFFICER STATE GOODS AND SEVICE TAX DEPARTMENT, KOCHI, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM AND STATE OF KERALA, THIRUVANANTHAPURAMGST2018 (10) TMI 1190 – KERALA HIGH COURT – 2019 (20) G. S. T. L. 326 (Ker.) , [2019] 62 G S.T.R. 276 (Ker)KERALA HIGH COURT – HCDated:- … Continue reading “KITEX GARMENTS LTD Versus ASSISTANT STATE TAX OFFICER STATE GOODS AND SEVICE TAX DEPARTMENT, KOCHI, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14598","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14598"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14598\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5. In the end, the learned counsel has submitted that if the authorities detained and confiscated the goods even for minor lapses, the commerce in the State would come to a standstill. According to him, if the lapse pointed out does not aim at evading the tax or does not amount to subtantial statutory infraction, the authorities ought to take a prag<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9. For this proposal, the petitioner's counsel agrees.
\n10. So without adverting to the merits, I dispose of the writ petition settting aside the Ext.P10. I further clarify that the petitioner can approach the ASTO tomorrow. On the petitioners' approach, the authority will reexamine the issue, keeping in view the petitioner's Ext.P9 explanation and the other materials, and pass orders on the same day.
\nThe writ petition stands disposed of.
Case l<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n