Case Law Details
Tirthamoyee Aluminium Products Vs State of Tripura (Tripura High Court)
Due to a clerical error in the e-way Bill the distance from the place of origin to the destination was shown as 470 Kms. instead of actual distance of 1470 Kms.
There is no dispute that the goods were sold by way of inter-state sale and on such basis, applicable tax was paid – CBIC vide circular dated 14th September, 2018 clarify the manner in which such clerical errors would be dealt with – in the present case, the respondent had no power to demand GST with penalty – it is not a fit as case where the petitioner is to be relegated to appeal remedy, when the order passed by the Inspector of State Tax suffered from gross irregularity of no hearing been granted to the petitioner and order confirming the demand of tax with penalty was passed on the date of issue of notice of personal hearing – the impugned order is set aside and petition is allowed.
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT
Petitioner has challenged an order dated 5th November, 2018 passed by the Inspector of State Tax demanding Central Goods and Service Tax (CGST, for short) of Rs. 1,48,425/- each and a similar sum under State Goods and Service Tax (SGST, for short) with penalties of Rs.4,12,291/- under CGST and SGST Act, 2017.
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