2020 (11) TMI 1001 - HC - GST

Dismissed petition over 12% GST on raw bones and mutton tallow export lacks specifics for writ of mandamus.

The court dismissed the petition seeking a direction to impose and deduct 12% GST from suppliers exporting raw bones along with mutton tallow. The ... Maintainability of writ petition for lack of specific particulars - Vagueness and general allegations in a writ of mandamus - Statutory liability to pay GST on exported mutton tallow - Remand for fresh representation and administrative consideration to prevent tax evasionMaintainability of writ petition for lack of specific particulars - Vagueness and general allegations in a writ of mandamus - Petition seeking direction to respondents to impose and deduct GST was not maintainable in the absence of specific particulars and identifiable persons against whom relief was sought. - HELD THAT: - The Court found that the petitioner's allegations were vague and general and did not identify any specific individuals or instances where mutton tallow was exported concealed in raw bones without payment of GST. A writ of mandamus cannot be issued on the basis of broad, non-particularised assertions; the petition lacked material particulars necessary to found judicial intervention. Consequently, the Court declined to adjudicate the grievance on merits for want of specific particulars and proper parties, treating the petition as not entertainable. [Paras 3, 5, 6]Petition dismissed as being too general and vague and not entertainable for want of specific particulars and parties.Statutory liability to pay GST on exported mutton tallow - Remand for fresh representation and administrative consideration to prevent tax evasion - Although GST at 12% is statutorily payable on export of mutton tallow, the Court did not grant the substantive relief sought and instead directed that the respondents examine a fresh representation containing requisite particulars to address alleged evasion. - HELD THAT: - The Court acknowledged the petitioners' position that export of mutton tallow attracts 12% GST but observed that the petitioners had not produced particulars or identified errant exporters. Rather than issuing a blanket direction, the Court afforded the petitioners an opportunity to make a fresh representation within two weeks. The respondents, particularly respondent No. 6, were directed to consider such representation and, if appropriate, pass orders in accordance with law to prevent evasion of GST legally chargeable on mutton tallow whether exported separately or along with raw bones. This amounted to remanding the factual/administrative enquiry to the respondents for fresh consideration and action. [Paras 4, 6]Petitioners given liberty to file a fresh representation within two weeks; respondents directed to consider it and take appropriate action under law to prevent GST evasion on mutton tallow.Final Conclusion: Writ petition dismissed for want of specific particulars; petitioners permitted to make a fresh representation within two weeks, which the respondents shall consider and decide as per law to address any evasion of GST on mutton tallow. Issues:Petition seeking direction to impose and deduct 12% GST from suppliers exporting raw bones along with mutton tallow.Analysis:The petitioners in this case sought a direction for the imposition and deduction of 12% GST from suppliers who export raw bones along with mutton tallow to other states as raw materials. They alleged that while they were subject to 12% GST on exported mutton tallow, some individuals exporting raw bones were not being charged the same GST rate despite also transporting mutton tallow hidden within the bones. However, the petition lacked specific instances or individuals to support these claims, leading the court to find the allegations too vague and general to warrant the issuance of a writ of mandamus against the respondents.The court noted that the petitioners did not contest the statutory requirement of paying 12% GST on exported mutton tallow. Their main grievance was against the alleged inaction of the respondents in imposing the same GST rate on individuals exporting raw bones along with mutton tallow. The court emphasized the need for specific particulars and named respondents to address such grievances effectively. As the petition lacked necessary details to be entertained, it was dismissed. The petitioners were granted the liberty to approach the respondents with a fresh representation containing all essential particulars within two weeks for appropriate consideration and action to prevent the evasion of legally chargeable GST on mutton tallow exports, whether standalone or along with raw bones.