Case Law Details
Robbins Tunnelling and Trenchless Technology (India) Pvt. Ltd. Vs State of M.P. (Madhya Pradesh High Court)
The present petition has been filed under Articles 226/227 of the Constitution of India, challenging the order dated 28-9-2019, whereby the appellate authority, respondent No.3 herein, has confirmed the imposition of tax to the extent of Rs.1112134/- and penalty of Rs.11,12,134/- against the petitioner.
2. The facts of the case, adumbrated in a nutshell, are that the petitioner is a registered tax-payer under the Goods and Service Tax (GST) and it has imported boring machine cutter parts from its parent company from the United States of America (USA). Its clearing agent while shipping the goods from Custom Station, Mumbai to the Registered Office of the petitioner, situated in District Katni (MP), generated E-way bill in which by mistake erroneously entered its own name in the column of consignee. During the movement of goods the State Tax Officer of Anti Evasion Bureau, detained the vehicle and levied tax and penalty against the petitioner. Being aggrieved by the said order an appeal was preferred before the Joint Commissioner S.G.S.T. (Appeals), Bhopal and the concerned officer affirmed the order of tax and penalty levied by the State Tax Officer and rejected the appeal.
3. The petitioner is a company and a registered dealer bearing GST Identification No.23AADCR1345K1ZJ, providing services of tunnel boring and related activities therein. Since the Bank Canal Project of Narmada Valley Development Authority is going on, the petitioner is doing excavation work by tunnel boring machine and for the purpose of procurement, it has imported tunnel boring machine cutter parts etc., from the Robbins Company (a parent company from the USA). After placement of purchase order, the Robbins Company, situated at 5866, South 194 Street Kent, WA98032 USA, has raised a commercial invoice in the name of the petitioner – Robbins Tunnelling & Trenchless Technology (India) Pvt. Ltd., Shub City, House No.C03, near Mansarovar Colony, Amirganj Road, Madhav Nagar, Katni – 483 501 (MP), Invoice No.LSN0009039, dated 13-9-2018, for supply of disc, cutter ring & retainer etc..
4. The petitioner has entered into an agreement with Titan Sea & Air Services Pvt. Ltd. and appointed the said company as its clearing and forwarding agent. At the time of import the bill of entry, bearing No.8870378, dtd.15-11-2018 for home consumption of the above mentioned purchase was made. Subsequently, the Custom Duty assessed with IGST to the tune of Rs.1112134/- was paid as applicable on this import. The clearing and forwarding agent, M/s Titan Sea & Air Services Pvt. Ltd., cleared the goods and prepared the documents for movement of goods from NHVA SHEVA, Mumbai Port to the petitioner’s Registered Office, situated at C-3 Madhav Nagar, Katni (MP) and raised tax invoice, bearing number SIC/1136/18-19, dated 30-11-2018 for the services provided to the petitioner.
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