TMI Blog2020 (3) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST registration number of the petitioner will stand quashed and the matter in relation thereto will stand remitted to the 1st respondent for consideration afresh. Petition disposed off. - WP(C).No.485 OF 2020(I) - - - Dated:- 30-1-2020 - THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS PETITIONER: SRI.HARISANKAR V. MENON AND SMT.MEERA V.MENON RESPONDENT: SMT.THUSHARA JAMES, GOVT.PLEADER JUDGEMENT The case projected in this Writ Petition (Civil) are as follows: - That the petitioner is a an assessee to GST in Tamil Nadu. The petitioner made an interstate supply to a customer in Kerala against Ext.P-1 invoice, collecting tax payable under the IGST Act and the above goods were transported to Kerala, supported with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st respondent to detain goods when there is a transport detected, contravening the provisions of the Act. The said provision of Law further permits the 1st respondent to collect the tax due on the consignment as also penalty for the offence committed. In other words, the 1st respondent is collecting the tax due on the consignment from the petitioner. A reference to Ext. P2 series documents also makes it clear that the 1st respondent has collected the tax payable under the IGST Act. The order of penalty at Ext. P3 also speaks about collection of tax under the IGST Act from the petitioner. So much so, the 1st respondent has a duty cast upon him to credit the said amount towards the IGST liability of the petitioner against the GST No. held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such other tax paying documents as may be prescribed: It is also worthwhile to make a reference to the definition of the term input tax and input tax credit under the Act as under. (62) input tax in relation to a registered person, means the Central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes - (63) input tax credit means the credit of input tax; Thus input tax is the tax charged on a supply to a person. Section 16 read with the above definitions makes it clear that it is only tax collected from a recipient of supply that is covered under Sections 16 17. In other words, it is only a purchaser of goods who is proh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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