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KAVI EPC PVT. LTD. vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAIQ
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
M. Hariharan
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

KAVI EPC PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAIQ
Court Madras High Court
State

Tamilnadu

Date Dec 6, 2024
Order No.

W. P. No. 11791 of 2022

Citation

2024(12) TAXREPLY 11898
Original Order
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ORDER

ORDER The petitioner is before this Court against the order dated 02.03.2022 made in GST MOV – 09 vide order No.412/2021-22/ADJ, whereby, the respondent has imposed a penalty of Rs. 5,02,956/- under Section 129 (1)(a) of the respective GST enactment. 2.1. The petitioner is engaged in construction activities and intended to have consignments converted into necessary structural items for the purpose of carrying out construction activities. The background of the case is that the petitioner has placed purchase of consignments at M/s.M.R.Industrial Services for supply of certain goods to the following address, namely, M/s.Kavi Epc Pvt. Ltd., No.6, Lakshmi Priya Garden, Chettipedu Kuthambakkam Village, Poonamallee Taluk, Pin Code – 600 124. It is the case of the petitioner that the supplier / consignor, namely, M/s.M.R.Industrial Services, by mistake, had given the name of the petitioner with the above address as 'consignee', but the consignee was the petitione....

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