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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
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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,....

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