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246 Goods & Services Tax Cases - Reports [Vol. 1 payable at the rate of 3 per cent only, then the penalty imposed on the ground that the tax return was wrong would fall to ground. It is submitted by him that tax return was held to be false, bad or wrong by the Assessing Officer, because he was of the opinion that the tax was payable at the rate of 12 per cent. 5. Learned counsel for the State on the other hand submitted that nongrant of application under section 71 is based on justifiable grounds. 6. We have heard the parties and have perused the record. From the assessment order dated 7-12-1991 it would clearly appear that the Assessing Officer was of the opinion that the sales tax return was bad as the tax was paid at the rate of 3 per cent only, while in fact the starter would attract the rate of 12 per cent. After holding so, the Assessing Officer imposed the penalty. Once the tax rate is held to be 3 per cent and it is further held that imposition of the tax at the rate of 12 per cent is bad, then the return filed by the present petitioner cannot be held to be false, wrong or bad. 7. Once the return is held to be properly filed and that the tax was paid in accordance with law, then the Assessing Officer could not assume jurisdiction to impose the penalty. 8. In the present matter in view of the findings recorded by the Appellate Board, we have no hesitation in holding that penalty should also stand nullified. 9. We, accordingly, quash the order pertaining to penalty. The petition is allowed. 10. No costs. GOODS & SERVICES TAX CASES ❑ JANUARY 20 - FEBRUARY 4, 2010 ◆ 122 ■■ A B C D E F G
2010] Krilax Impex Private Ltd. v. CCT (Ker.) 247 A B C D E F G [2010] 1 GST 247 (KER.) HIGH COURT OF KERALA Krilax Impex Private Ltd. v. Commissioner of Commercial Taxes* P.R. RAMACHANDRA MENON, J. W.P.(C) NO. 39779 OF 2003 JULY 3, 2009 PENALTY - In case of submission of fabricated ‘C’ forms - Assessee was engaged in business of importing and selling of toiletries and fancy items - It imported some goods through Cochin port and sold same with help of a consignee situated at Mangalore - In course of assessment, assessee was directed to produce ‘C’ forms in support of aforesaid sale - Assessee produced original ‘C’ forms as required by departmental authorities - It was seen from records that consignee from whom assessee had allegedly obtained ‘C’ forms was not a registered dealer at all and that department had not issued any ‘C’ forms to said party - Whether since assessee produced bogus and fabricated ‘C’ forms with intent to avail concessional rate of tax, it was liable to pay penalty - Held, yes [Section 45A of the Kerala General Sales Tax Act, 1963] FACTS The assessee was engaged in the business of importing and selling of toiletries and fancy items. It imported some goods through the Cochin Port and they were sent to the consignee, namely ‘S’ Trades, Mangalore. The said ‘inter-State sale’ was to the tune of Rs. 39,84,469 and the goods were supported with all the necessary documents including the import details. The lorry containing the goods crossed the State, and obtained necessary endorsement on the documents from the check post at Mangalore, which conclusively proved that the goods were never sold within the State. Subsequently, based on the return submitted by the assessee, a letter was written by the departmental authorities to the consignee in Mangalore which, however, was returned stating that there was no such consignee. In the said circumstances, the respondents initiated the proceedings to impose penalty upon the assessee under section 45A. In the course of the above proceedings, the assessee was directed to produce ‘C’ forms as well as the other documents. Even though the assessee produced the books of account, yet the ‘C’ forms were not produced and request was made to *In favour of revenue. GOODS & SERVICES TAX CASES ❑ JANUARY 20 - FEBRUARY 4, 2010 ◆ 123
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