Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

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
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

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....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
15
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).