Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

AQUA EXCEL vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S. Rajasekar
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

AQUA EXCEL
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Oct 3, 2024
Order No.

W. P. (MD) No. 22557 of 2024 and W. M. P. (MD). Nos. 19092 to 19094 of 2024

Citation

2024(10) TAXREPLY 11179
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER PER This Writ Petition has been filed, challenging the detention order under Section 129 (3) of the Central Goods and Services Tax Act, 2017, dated 23.08.2024, on the premise that the goods were meant for export and thus qualified for Zero Rate Sale and thus any levy of tax or penalty is without jurisdiction. 2. It is submitted that the petitioner received orders from M/s. Laxana PLC, Colombo, Sri Lanka, for a sum of Rs. 24,16,604/- for export of certain goods. The transaction was an export transaction. The petitioner moved the goods from its place from Coimbatore to Tuticorin for the purpose of export. The goods were exported under the cover of Export Invoice No.613, dated 31.07.2024, and E-Way Bill No. 5116 8729 3293, dated 05.08.2024. During the transit, the consignment was intercepted by the second respondent and the goods were physically verified vide FORM GST MOV-02, dated 06.08.2024. Pursuant to the above verification, an order of detention vide FORM GST MOV-06,....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
20
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).