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MADHU M.B. vs. COMMERCIAL TAX OFFICER, SGST SECOND CIRCLE, PERUMBAVOOR AND ANOTHER
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
Pet. Counsel
R.muralidharan
Res. Counsel
V K Shamsudheen

Petitioner / Applicant

MADHU M.B.

Respondent COMMERCIAL TAX OFFICER, SGST SECOND CIRCLE, PERUMBAVOOR AND ANOTHER
Court Kerala High Court
State

Kerala

Date Aug 25, 2017
Order No.

W. P. (C) No. 28154 of 2017 (T)

Citation

2017(8) TAXREPLY 3107
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ORDER

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 interstate and the transport was accompanied by Ext.P1 invoice which also indicates payment of Integrated Goods and Services Tax. The petitioner's goods were detained and Ext.P5 notice was issued. 2. The learned Government Pleader, on the basis of the grounds raised in Ext.P5 submits that on examination of the goods, it was found that there were no 18 mm commercial plywood available for transport. The goods available were measured and on physical verification it was found that there were excess goods being transported interstate. The invoice is for 12mm commercial plywood of 1005.28 Sqm and 18 mm plywoods of 1255.83 Sqm. What was av....

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