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

SAMEER MAT INDUSTRIES AND KALEEL MAT INDUSTRIES vs. STATE OF KERALA, THE ASSISTANT STATE TAX OFFICER, THIRUVANANTHAPURAM AND FATHIMA STORE
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
Pet. Counsel
M.gopikrishnan Nambiar
P.gopinath
K.john Mathai
Res. Counsel
Bobby John

Petitioner / Applicant

SAMEER MAT INDUSTRIES AND KALEEL MAT INDUSTRIES
Respondent STATE OF KERALA, THE ASSISTANT STATE TAX OFFICER, THIRUVANANTHAPURAM AND FATHIMA STORE
Court Kerala High Court
State

Kerala

Date Nov 20, 2017
Order No.

W.P.(C)No.36413 of 2017

Citation

2017(11) TAXREPLY 3147
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authority under the CGST/SGST Act. After detention when verification was made, it was found that there was misclassification as also under valuation. The mis-classification was in so far as the goods being described as falling under HSN Code 4601 as per the invoice. On verification of the goods transported, it was seen that it could only fall under HSN Code 3926. There was a rate difference in so far as HSN Code 4601 attracting tax @18% while HSN Code 3926 attracting tax @28%. Further ground was the mis-classification which the detaining authority assumed on the basis of the market value of the goods as known to him but not verified with any material. The detention notice also directed payment of CGST and SGST each @14% totaling 28% and the GST @5% for one other commodity as also a security deposit of an equal amount. 2. The essential contention taken up by the peti....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)