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

BALAMURUGAN STEELS vs. THE STATE TAX OFFICER – 1 (INTELLIGENCE) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
---
Res. Counsel
Amirtha Poonkodi Dinakaran

Petitioner / Applicant

BALAMURUGAN STEELS

Respondent THE STATE TAX OFFICER – 1 (INTELLIGENCE) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 18, 2024
Order No.

W. P. No. 26746 of 2022 And W. M. P. No. 25802 of 2022

Citation

2024(11) TAXREPLY 11829
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

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

ORDER

ORDER There is no representation on behalf of the petitioner. 2. In this writ petition, the petitioner has challenged the impugned order dated 18.07.2022 passed in Form GST MOV-09 under Section 129(3) of the TNGST Act, 2017 imposing a penalty of Rs. 3,54,126/- being 200% of the tax payable on Item No.3 in Invoice No.109 dated 14.07.2022. The petitioner appears to be engaged in manufacture of roofing sheets and had raised the above said invoice in response to purchase order placed by the buyer. It appears that at the time of inspection, Item No.3 in the above table was not available in the vehicle carrying the goods for which the petitioner had also generated e-way bill. 3. Under these circumstances, the vehicle was seized and detained and thereafter the statement of the driver was recorded in Form GST MOV – I on 15.07.2022 followed by a notice in Form GST MOV-07 dated 15.07.2022. On the same day, Form GST MOV-02 and Form GST MOV-06 were also generated. The petition....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)