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K.I. INTERNATIONAL (INDIA) LTD. vs. THE PRINCIPAL SECRETARY COMMISSIONER OF COMMERCIAL TAXES
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P. Rajkumar
Res. Counsel
Amritha Dinakaran

Petitioner / Applicant

K.I. INTERNATIONAL (INDIA) LTD.
Respondent THE PRINCIPAL SECRETARY COMMISSIONER OF COMMERCIAL TAXES
Court Madras High Court
State

Tamilnadu

Date Apr 5, 2023
Order No.

W.P.No.10379 of 2020 and W.M.P.No.12624 of 2020

Citation

2023(4) TAXREPLY 7327
Original Order
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ORDER

ORDER The petitioner is a Company and an assessee to State Value Added Tax under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. Admittedly, it did not file returns in Form – GSTR-3B for the period September, 2018 – March, 2019. (period in question) 2. There was an inspection in the premises of the petitioner on 11.03.2019 when several discrepancies were noted. The petitioner has unequivocally admitted to those discrepancies even at the time of inspection as revealed from communication dated 22.10.2019 wherein it accedes to the position that there has been non-payment of GST for the period in question. 3. Their explanation was to the effect that the Company had incurred loss on account of the fall in the prices of imported coal and that it was holding huge stock and was compelled to sell the same at unviable prices to avoid demurrage, interest and other dues to the port at Krishnapatanam. 4. At the time of inspection, sworn statement ha....

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