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FASHION MARBLE AND GRANITE COMPANY PVT. LTD vs. ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUARD NO. VII, ERNAKULAM AND THE ASSESSMENT OFFICER, RANGE II, CENTRAL GOODS AND SERVICE TAX DEPT., ERNAKULAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Deepu Thankan
Nimmy Johnson
Ummul Fida
Res. Counsel
Shamsudheen V.k.

Petitioner / Applicant

FASHION MARBLE AND GRANITE COMPANY PVT. LTD
Respondent ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUARD NO. VII, ERNAKULAM AND THE ASSESSMENT OFFICER, RANGE II, CENTRAL GOODS AND SERVICE TAX DEPT., ERNAKULAM
Court Kerala High Court
State

Kerala

Date Jul 6, 2018
Order No.

W.P.(C). No. 21988 of 2018 (W)

Citation

2018(7) TAXREPLY 2951
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ORDER

The petitioner, dealing in Marble and Granite, was a dealer under the Kerala Value Added Tax Act. Later it migrated to General Sales Tax Act (GST Act). When he supplied a consignment of goods to another dealer, the 1st respondent intercepted the goods and issued Ext.P3 detention proceedings. Later, he issued Ext.P4 show cause notice under Section 129(3) of the GST Act. Eventually, through Ext.P4 the 1st respondent demanded tax and penalty of ₹ 22,880/-. 2. The petitioner paid the penalty as is evident from Ext.P5 receipt in the portal of GST under Section 49 of the Act. When it wanted the release of the goods, the 1st respondent insisted that the petitioner ought to have paid the amount shown in Ext.P4 either in cash or through demand draft to the 1st respondent. Aggrieved, the petitioner has filed this writ petition. 3. Sri.Deepu Thankan, the learned counsel for the petitioner has submitted that the petitioner faced proceedings under Section 129 and it decided to pay the ....

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