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OSEL DEVICES LIMITED vs. ASSISTANT ENFORCEMENT OFFICER OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Telma Raju P.k.biju
Res. Counsel
Thushara James

Petitioner / Applicant

OSEL DEVICES LIMITED
Respondent ASSISTANT ENFORCEMENT OFFICER OTHERS
Court Kerala High Court
State

Kerala

Date Nov 7, 2024
Order No.

WP (C) NO. 33720 OF 2024

Citation

2024(11) TAXREPLY 11742
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ORDER

JUDGMENT The petitioner has approached this court challenging Ext.P16 order issued under Section 129 (3) of the CGST / SGST Acts on a short ground. It is the case of the petitioner that the only defect noted was that an E-invoice was not generated. It is submitted that the goods were being transported under the cover of E-way Bill as well as invoices and the Department has no case that there was evasion of tax. It is submitted that in such circumstances the imposition of penalty of Rs.12,12,120/- under Section 129 of the CGST / SGST Acts is without any legal justification. 2. The learned counsel for the petitioner submits that if at all any penalty could have been imposed on the petitioner, such penalty could have been imposed only in terms of the provisions contained in Section 122 and also having regard to the provisions of Section 126 of the CGST / SGST Acts. It is submitted that the issue stands covered in favour of the petitioner by the judgment of this court in T.P. Me....

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