Case Law Details
S.P. Traders Vs Assistant State Tax Officer Surveillance (Kerala High Court)
The petitioner is aggrieved by Ext.P13 order issuedhigh under the provisions of sub-section (3) of Section 129 imposing on the petitioner a penalty of Rs.3,15,000/-. The petitioner was transporting goods from Tiruppur to Kerala. In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGST. If the petitioner pays tax payable as IGST as CGST/SGST, there will be loss of revenue as far as the State of Kerala is concerned. This was the reason for initiating proceedings under Section 129. However, it cannot be lost sight of that in the E-way bill accompanying the goods, the tax paid was correctly shown as IGST. The learned counsel appearing for the petitioner states that the mistake has been corrected while issuing credit note/debit note and in the monthly return filed for the month of July 2022, the amount paid has been correctly shown as IGST.
2. Having regard to the above facts and having heard the learned Senior Government Pleader also, there will be an interim order directing the 1st respondent to verify monthly returns filed by the petitioner for the month of July 2022 and determine whether the amount in question was correctly shown as IGST instead of CGST/SGST. If the officer finds that the amount has been correctly shown as IGST in the monthly returns filed for the month of July 2022, notwithstanding the issuance of Ext.P13 order, the officer shall consider whether the mistake committed by the petitioner can be penalized by imposing a minor penalty. The authorised representative of petitioner shall mark appearance before the 1st respondent at 11 a.m on 24-08-2022 for the above purpose. Let orders be passed by the 1st respondent as directed above on or before 25-08-2022. The petitioner shall produce a copy of the returns for the month of July 2022 before the 1st respondent.
Post on 29-08-2022.
