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TaxReply India Pvt Ltd

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

Hon'ble Judges:

G.R.SWAMINATHAN
Pet. Counsel
R. Narendran
Res. Counsel
V. Prashant Kiran
K. Vasanthamala

Petitioner / Applicant

OM LOGISTICS LTD.
Respondent THE DEPUTY STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date May 16, 2025
Order No.

WP No. 17521 of 2025 and W. M. P. No. 19867 and 19871 of 2025

Citation

2025(5) TAXREPLY 13599
Original Order
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ORDER

ORDER Heard both sides. 2. The petitioner challenges the validity of the impugned order dated 01.04.2025 levying penalty on two counts: (a) Under valuation of the goods and (b) Possession of an e-way bill raised without any corresponding movement of goods. The penalty levied under the first head had been paid by the owner of the goods and the goods also released. Since the penalty levied under second head had not been paid, the petition mentioned vehicle remains under detention. Seeking release of the same, a miscellaneous petition has been filed. 3. A reading of the impugned order dated 01.04.2025 passed by the second respondent indicates that the petition mentioned vehicle was intercepted by the first respondent on 17.03.2025 at 12.30 a.m., at Pallikonda Toll Gate to verify the genuineness of the consignment. It was found that a particular consignment had been undervalued. Hence, penalty to the tune of Rs. 1,10,592/- was levied.  It was also found that the driver ....

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