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AMCO BATTERIES LIMITED vs. STATE TAX OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
R.l.ramani
S.raja Jeya Chandra Paul
Res. Counsel
T.amjad Khan

Petitioner / Applicant

AMCO BATTERIES LIMITED
Respondent STATE TAX OFFICER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 8, 2022
Order No.

W.P(MD).No.25322 of 2022 And W.M.P(MD).Nos.19410 and 19411 of 2022

Citation

2022(11) TAXREPLY 6581
Original Order
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ORDER

This writ petition is filed challenging the impugned proceedings under Section 129 of the Tamil Nadu Goods and Services Tax Act, whereby, penalty of 200% of the alleged tax due amounting to Rs.5,71,200/- (Rupees Five Lakhs Seventy One Thousand and Two Hundred only) has been imposed. 2. It is submitted by the learned Senior Counsel for the Petitioner that Petitioner is a limited company engaged in the manufacture of two wheeler and four wheeler batteries having its registered office at Chennai and factory/warehouse at Maraimalai Nagar, Kancheepuram District. The supply of batteries are with a fixed period of warranty and under the warranty policy, the defective batteries are replaced free of charge during the warranty period. It is submitted that the goods seized represents replacement for defective batteries, which would be evident from the delivery challan, which says nature of transaction, Warranty FOC. However, by mistake, it is submitted that in the E-way bill, it was indica....

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