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CHETNA STEEL TUBES PRIVATE LIMITED vs. GOODS AND SERVICE TAX NETWORK (GSTN)
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
C. SARAVANAN
Pet. Counsel
R. Vijayakumar
Res. Counsel
A.p. Srinivas

Petitioner / Applicant

CHETNA STEEL TUBES PRIVATE LIMITED
Respondent GOODS AND SERVICE TAX NETWORK (GSTN)
Court Madras High Court
State

Tamilnadu

Date Aug 8, 2024
Order No.

W. P. Nos. 19976 & 19977 of 2021 And W. M. P. Nos. 21231 & 21233 of 2021

Citation

2024(8) TAXREPLY 10543
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ORDER

COMMON ORDER C. SARAVANAN, J. The petitioner challenges the impugned circular dated 13.04.2018 bearing reference No.41/15/2018 GST. The petitioner is aggrieved by Para 2(h) of the circular, which reads as follows: "2(h) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax an penalty as applicable under clause (a) of sub-section (1) of Section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of subsection (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-5. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and the payme....

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