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TaxReply India Pvt Ltd
1 Jan, 1970 05:30 AM   8.86k
हिंदी में सुने और समझे

Can GST Department collect double tax for one offence?

The question before High Court in this petition is - whether GST Department can collect tax from supplier and transporter both for the same offence?

Brief Facts:

The petitioner is a transporter and was engaged to transport the goods from Karnataka to New Delhi.

Intelligence Officer intercepted the truck. The driver of the said truck was directed to produce the necessary papers in respect of the said goods. He produced the invoice for the said goods, however, could not produce the E-Way Bill.

Thereafter, the concerned officer issued summons to the owner (In charge) to produce the necessary documents.

The quantum of tax penalty and fine was quantified at Rs.40,85,375/-.

Since the truck was detained by the concerned officer, the petitioner deposited the quantified tax, penalty, and fine (Rs.40,85,375/-) with the GST Authorities by securing a temporary GSTIN.

Three days later, the supplier also deposited the quantified tax, penalty, and fine amounting to Rs.40,85,375/- in respect of the goods that were being transported by the petitioner.

Therefore, petitioner has filed this writ petition praying that GST Authorities be directed to refund the tax and fine of Rs.40,85,375/-, which was paid in respect of goods that were being transported without a valid E-Way Bill. The petitioner claims that the said amount has been paid twice over and the same is required to be refunded.

High Court:

It is apparent from above that the tax, penalty, and fine as quantified in GST MOV-10 has been paid twice over, one by the petitioner and second by the supplier. Thus, there is merit in the con.......

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Detention of Vehicle and Goods
Author's Details:
Author

CA Mohit Jain

Qualification Chartered Accountant, M.Com
Experience 15+ Years Experience in Taxation
Mobile (+91) 8383842726
Email mohit@taxreply.com
Published on 11 Dec, 2023
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By: Hitesh Kumar Jain
Dec 13, 2023


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