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TVL. RISING INTERNATIONAL CO. vs. THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN
Pet. Counsel
B.rooban
Res. Counsel
B.vijaya Karthikeyan

Petitioner / Applicant

TVL. RISING INTERNATIONAL CO.
Respondent THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 6, 2020
Order No.

WP (MD)No.12152 of 2020 and WMP(MD)No.10459 of 2020

Citation

2020(10) TAXREPLY 3409
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ORDER

M/s. Rising International Company (legal name, Kailashkumar), Madurai, the petitioner herein, is a dealer registered under the Goods and Services Tax Act. It imports toys from China. It also purchases goods from Delhi-based dealers. The dealer's specific stand is that returns till the month of March, 2020 have been filed and there are no arrears. On account of the lock down restrictions issued in the wake of Covid-19 pandemic, the business was shut down since April 2020. Following the partial lifting of restrictions, the petitioner reopened the business. While so, on 21.08.2020, the Superintendent (HPU), CGST and Central Excise, Madurai inspected and conducted search of the petitioner's place of business. After completion of the search operation, mahazar was also drawn. It was followed by an order of seizure. All the goods set out in the mahazar together with a number of documents were seized. The inspecting official on scrutiny of the books, registers and goods found during....

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