Saji S Vs Commissioner
DiscussDate: November 11, 2018
Subject Matter
Tax Paid Wrongfully Under SGST for Inter-State Supply Must Be Adjusted to IGST
Summary
The High Court has allowed the writ petition, directing the tax authorities to transfer the mistakenly paid tax and penalty from the SGST head to the IGST head for an inter-state supply. This decision emphasizes that equity should prevail over proced…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner, a registered dealer, purchased certain goods from Chennai. He had them transported to Kerala. When the goods were in transit, the Assistant State Tax Officer (ASTO), for the reasons not germane here, detained the goods and issued the Ext.P3 notice, dated 30.09.2018. 2. Based on the demand in the Ext.P3 notice, the consignor paid…