Tamil Nadu Commercial Tax - Form KK online Reg.

[Selvaraj Saravanan]

We have moved one import consignment from Bangalore to Chennai for which CHA has given manual Form KK. Now check post authorities says Form KK would have done through online only and will not accept manual Form KK. They have issued a notice to pay the penalty.

Is it the responsibility of customer / CHA to issue the online Form KK or the transporter is responsible for carrying the manual one ?

Customer / CHA says they are not aware of creating online Form KK and issued the manual one. Since the customer first time coming across this kind of issue, whether he has to pay the huge penalty or is there any way to get it waived off.

Pls advise.

[YAGAY andSUN]

You can discuss this issue with the concerned commissioner to get it resolved if already not solved. In any case you had Form KK.

[Ganeshan Kalyani]

Sir, ignore of law is not an excuse. But since you possess manual form then the intention of evading tax or non compliance is not seen . In my view this would be a procedural lapse I.e. instead of online manual form is used. The authority need to be convinced with your guinine mistake. If the authority satisfies he may set aside the penalty. Thanks.

[Ganeshan Kalyani]

Sir, sometime it is seen that the vehicle is detained and penalty is imposed and collected and order is passed. Then the assessee is left with only option of appealing with the next higher authority. Positively the issue will be soughted out there but the fund in first instance gets blocked. Thus it is advisable to consult advisor before carrying out such transaction. Most preferably the agent who clears the movement of goods or an core indirect tax consultant. Thanks.

AI Summary

Form KK non-compliance: manual issuance may be a procedural lapse, seek remission or administrative appeal to challenge penalty. Non-compliance with the Form KK online filing requirement is the operative issue: a manual Form KK accompanied an interstate import consignment and authorities have issued a penalty. Possession of the manual form may indicate absence of deliberate tax evasion and could lead the authority to treat the matter as a procedural lapse and consider remitting the penalty. Where penalty is collected and an order passed, the advised course is an administrative appeal to the next higher authority or negotiation with the commissioner, recognising that funds may remain blocked pending resolution.