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LUMINOUS POWER TECHNOLOGIES PRIVATE LIMITED vs. STATE TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
V.prakash
K.krishnamoorthy
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

LUMINOUS POWER TECHNOLOGIES PRIVATE LIMITED
Respondent STATE TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Jul 26, 2023
Order No.

W.P.No. 17241 of 2023

Citation

2023(7) TAXREPLY 7763
Original Order
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ORDER

ORDER The petitioner has challenged the impugned notice dated 30.12.2022 issued under Section 129(3) of the Central Goods and Services Tax (CGST) Act, 2017 read with the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, seeking to impose the penalty on the petitioner. 2. Relevant portion of the impugned notice reads as under:- "2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the State/Union Territory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on 29.12.2022 and the following discrepancies were noticed. As per the invoice goods are transported from Chennai to Tiruppur. At the time of interception, goods are moving from Tiruppur to Chennai. It is presumed that goods are returnable ....

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