{"id":16170,"date":"2019-01-04T00:00:00","date_gmt":"2019-01-03T18:30:00","guid":{"rendered":""},"modified":"2019-01-04T00:00:00","modified_gmt":"2019-01-03T18:30:00","slug":"preethi-kitchen-appliances-private-ltd-versus-the-state-tax-officer-the-deputy-commissioner-st-and-the-joint-commissioner-st","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=16170","title":{"rendered":"Preethi Kitchen Appliances Private Ltd. Versus The State Tax Officer, The Deputy Commissioner (ST) And The Joint Commissioner (ST)"},"content":{"rendered":"<p>Preethi Kitchen Appliances Private Ltd. Versus The State Tax Officer, The Deputy Commissioner (ST) And The Joint Commissioner (ST)<br \/>GST<br \/>2019 (1) TMI 679 &#8211; MADRAS HIGH COURT &#8211; 2019 (21) G. S. T. L. 307 (Mad.)<br \/>MADRAS HIGH COURT &#8211; HC<br \/>Dated:- 4-1-2019<br \/>W. P. No. 52 of 2019 And W. M. P. No. 54 of 2019 <br \/>GST<br \/>Mr. Justice K. Ravichandrabaabu<br \/>\nFor the Petitioner : Mr.R.Kumar for Mr.N.Murali<br \/>\nFor the Respondents : Mrs.Dhana Madhri Government Advocate (Tax)<br \/>\nORDER<br \/>\nMrs.G.Dhana Madhri, learned Government Advocate (Tax) takes notice for the respondents. By consent of the parties, this main writ petition is taken up for final disposal at the admission stage itself.<br \/>\n2. This writ petition is filed challenging the order of detention of go<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=373514\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>hout prejudice to the contention of the petitioner, they will pay one time tax under the CGST Act and SGST Act for the purpose of releasing the goods and agitate the matter before appropriate authority by way of filing revision.<br \/>\n5. The learned Government Advocate appearing for the respondents is not having any objection, if the petitioner is willing to pay one time tax liability.<br \/>\n6. Considering the above stated facts and circumstances and without expressing any view on the merits of the contentions raised by the petitioner as well as the respondents in the impugned detention proceedings, this writ petition is disposed of as follows:<br \/>\n (a) The petitioner shall pay one time tax liability of Rs. 1,61,032.78 under the CGST Act and Rs. 1,61,03<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=373514\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Preethi Kitchen Appliances Private Ltd. Versus The State Tax Officer, The Deputy Commissioner (ST) And The Joint Commissioner (ST)GST2019 (1) TMI 679 &#8211; MADRAS HIGH COURT &#8211; 2019 (21) G. S. T. L. 307 (Mad.)MADRAS HIGH COURT &#8211; HCDated:- 4-1-2019W. P. No. 52 of 2019 And W. M. P. No. 54 of 2019 GSTMr. Justice &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=16170\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Preethi Kitchen Appliances Private Ltd. Versus The State Tax Officer, The Deputy Commissioner (ST) And The Joint Commissioner (ST)&#8221;<\/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-16170","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16170","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=16170"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16170\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}