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INLAND WORLD LOGISTICS PVT. LTD. vs. THE DEPUTY STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
C. Baktha Siromoni
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

INLAND WORLD LOGISTICS PVT. LTD.
Respondent THE DEPUTY STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 11, 2024
Order No.

W. P. No. 35186 of 2024 And W. M. P. No. 38103 of 2024

Citation

2024(12) TAXREPLY 12114
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 09.11.2024 whereby the petitioner was directed to pay penalty of Rs.6,18,656/- as proposed in GST MOV 07 under Section 129(1)A of the CGST Act. 2. It is submitted by the learned counsel for the petitioner that the goods were inspected in terms of Section 68(3) of the Act and at the time of interception of the vehicle, the driver produced invoices and E-way bills. On scrutiny of E-way bills it was found that the goods was dispatched from Havells India, Rajastan to Gayathri Consultants, Tiruvallur, Tamil Nadu. However, it was found that instead of unloading at Gayathri Consultants at Tiruvallur the goods were being unloaded at Sembiam Road, Kathirvedu. The driver of the vehicle was not in a position to produce the documents for the movement of the goods from Gayathri Consultant to Sembiam Road, Kathirvedu and nor was there any tax invoices or delivery challan or E-way bill. 3. The petitioner appe....

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