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TIGER STEELS vs. ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

TIGER STEELS

Respondent ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Mar 11, 2020
Order No.

WP (C). No. 7339 OF 2020(N)

Citation

2020(3) TAXREPLY 1522
Original Order
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ORDER

The grievance of the petitioner in the instant case is that while transporting the goods for the purpose of weighing was intercepted by the officials of the State Goods and Service Tax, for the reason that in Ext.P2 Delivery Chelan, instead of IGST inadvertently CGST and SGST was levied. It is in this circumstances, the jurisdiction of this Court has been invoked for issuing an appropriate direction to release the goods without collecting tax and penalty. 2. Having heard the counsel for the parties, I am of the view that this Court cannot have writ jurisdiction to adjudicate whether the error so reflected can be condoned or otherwise. In my view, the petitioner, if complies with the requirement as enshrined under Section 129 of the SGST and IGST Act without prejudice to the rights, can seek the adjudication by apprising the adjudicating authority regarding the error with the imposition of minor penalty. 3. The learned counsel for the petitioner submits that the petitioner ha....

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