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T.P. METALS & ROOFINGS vs. ASSISTANT TAX OFFICER (INT) & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
P.n. Damodaran Namboodiri
Hrithwik D. Namboothiri
Res. Counsel
Jasmine M.m

Petitioner / Applicant

T.P. METALS & ROOFINGS
Respondent ASSISTANT TAX OFFICER (INT) & OTHERS
Court Kerala High Court
State

Kerala

Date Jul 30, 2024
Order No.

WP(C) NO. 26645 OF 2021

Citation

2024(7) TAXREPLY 11327
Original Order
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ORDER

JUDGMENT The petitioner is a registered dealer under the CGST/SGST Acts and is engaged in the sale of roofing sheets, pipes etc. According to the petitioner, it sold 12,080 Kg of roofing pipes to M/s. Koyasons Building Materials Pvt. Ltd, Palakkad vide Sale Invoice No. TWS/2022/232 dated 23.10.2021 for a total value of Rs.10,46,732/- (Ten lakhs forty-six thousand seven hundred thirty-two only). The goods were then despatched to the purchaser along with the Tax Invoice bearing No. TWS/2022/232 and e-way bill bearing No.5613 0699 2337 dated 23.10.2021. The vehicle in which the goods were being transported was intercepted by the 1st respondent on 25.10.2021 at 09:59 A.M. at Melmuri, Malappuram, and on the finding that the e-way bill referred to above had expired on 24.10.2021 proceedings were initiated against the petitioner under Section 129 of the CGST/SGST Acts. The proceedings culminated in Ext. P10 order imposing upon the petitioner the liability to pay tax and penalty totalli....

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