Dismissed

M/S.Sameer Mat Industries v. Principal Secretary to Govt.

Madras HC4 Oct 2018WP(MD)/18915/2018

Case brief

AI extract

What is this about?

Petitioner sought a Writ of Mandamus directing tax authorities to adhere to a Central Board Circular regarding HSN codes for specific goods and not to detain consignments. The Court held that a blanket order cannot be issued based on mere apprehension without establishing a violation of the Circular or statute. The petition was dismissed.

What the court decided

AI extract

M/S.Sameer Mat Industries Vs Principal Secretary to Govt. — GST and Indirect Tax | Madras HC (2018)

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 04.10.2018

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CORAM:

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THE HONOURABLE MRS. JUSTICE J.NISHA BANU

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W.P.(MD)No.18915 of 2018 and W.M.P.(MD)No.16751 of 2018

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M/s.Sameer MAT Industries, Rep. by its Proprietor, A.Kaleel Rahman

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.. Petitioner

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Vs.

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1.Principal Secretary to Government, Commercial Taxes and Registration Department, Government of Tamil Nadu, Secretariat,

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Chennai.

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2.Principal Secretary & Commissioner, State Goods and Services Tax Department,

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9^th Floor, Tax Towers,

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Karamana P.O., Killippalam, Thiruvananthapuram. .. Respondents

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of MANDAMUS, directing the respondents to strictly adhere the Circular No.4/2018-Customs, F.No.609/12/2018-DBK dated 24.01.2018, issued by the Central Board of Customs & Excise, Department of Revenue, Ministry of Finance and not to detain the petitioner's consignments classified under Tariff item 460101 and granting such other further relief.

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For Petitioner : Mr.RM.Arun Swaminathan For R.1 : Mr.D.Muruganantham, Additional Government Pleader

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ORDER

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Alleging detention of the petitioner's goods by the official respondents, the petitioner is before this Court seeking a direction to the respondents to strictly adhere to the Circular issued by the Central Board of Customs & Excise, Department of Revenue, Ministry of Finance, in Circular No.4/2018-Customs, F.No.609/12/2018-DBK dated 24.01.2018. The petitioner has also sought for a direction to the respondents not to detain his consignments. https://hcservices.ecourts.gov.in/hcservices/

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The petitioner before this Court is a Company, involved in the sale of Polypropylene and Coir Mat in and around Tamil Nadu and Kerala. According to the petitioner, as per the Circular issued by the Central Board of Customs & Excise, Department of Revenue, Ministry of Finance, in Circular No.4/2018-Customs, F.No.609/12/2018-DBK, dated 24.01.2018, the HSN Code for these products is 460101 and as such, the petitioner is also remitting the tax at the rate of 5%. Now, the grievance of the petitioner is that the subordinates of the official respondents herein are claiming that the HSN Code for these goods is 3902, which is taxable at the rate of 18% and therefore, they are detaining the goods. Hence, the present writ petition came to be filed.

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Learned Additional Government Pleader appearing for the first respondent would submit that the authorities are scrupulously following the Circular of the Board dated 24.01.2018. He would further submit that there is no specific averment as to the detention of the petitioner's goods, viz., place of detention, in the affidavit filed in support of the petition and therefore, he prays for dismissing the present writ petition.

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This Court is of the view that only on apprehension the petitioner has filed the present writ petition, to direct the authorities not to detain his consignments. Such a blanket order cannot be issued in cases relating to Taxes, as it would complicate the issues. If the authorities are not following the procedures as contemplated under the statute, then the petitioner can very well approach the Courts. In the case on hand, the petitioner has not established any violation on the part of the respondents, either on the Board's Circular or on the statute.

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Hence, this writ petition fails and the same is accordingly dismissed. No costs. Consequently, connected miscellaneous petition is closed.

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Assistant Registrar (Crl Side)

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// True Copy //

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Sub Assistant Registrar(CS-I)

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1.Principal Secretary to Government, Commercial Taxes and Registration Department, Government of Tamil Nadu, Secretariat, Chennai.

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https://hcservices.ecourts.gov.in/hcservices/

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2.Principal Secretary & Commissioner, State Goods and Services Tax Department, 9^th Floor, Tax Towers, Karamana P.O., Killippalam, Thiruvananthapuram.

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+1 CC To MR.R.M.ARUN SWAMINATHAN, Advocate SR. NO. 88880

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W.P.(MD)No.18915 of 2018 and W.M.P.(MD)No.16751 of 2018 04.10.2018

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TR/SKN/SAR-I(25.10.2018)3P 4C

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https://hcservices.ecourts.gov.in/hcservices/

M/S.Sameer Mat Industries v. Principal Secretary to Govt.

Case brief

What is this about?

What the court decided

M/S.Sameer Mat Industries v. Principal Secretary to Govt.

Case brief

What is this about?

What the court decided

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