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A. IRUDAYARAJU vs. THE STATE TAX OFFICER, SALEM
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
R.senniappan
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

A. IRUDAYARAJU
Respondent THE STATE TAX OFFICER, SALEM
Court Madras High Court
State

Tamilnadu

Date Oct 10, 2022
Order No.

W.P.No.25931 of 2022 And WMP Nos.25014 and 25015 of 2022

Citation

2022(10) TAXREPLY 6450
Original Order
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ORDER

Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate for the respondent. 2. The challenge is to an order of detention dated 11.08.2022 and an order of demand of tax and penalty dated 13.09.2022 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act'). 3. The petitioner had transported a second hand Tata Hitachi Excavator that had been intercepted on 01.08.2022 at 11.20 p.m. at Ammapet Bye Pass junction, Salem. The statement of the driver of the vehicle in Form GST MOV- 01 was recorded on the same day. Simultaneous therewith, Form GST MOV- 02, being an order of physical verification was issued, also dated 01.08.2022 along with report of physical verification in Form GST MOV-04. 4. According to the petitioner there was no permission sought and received in Form GST MOV-03 for the extension of the 3 day period for issuance of order in Form GST MOV-02. There was no ....

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