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SMART ROOFING PRIVATE LIMITED vs. THE STATE TAX OFFICER (INT) , MADURAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
N.sudalai Muthu
Res. Counsel
K.s.selva Ganesan

Petitioner / Applicant

SMART ROOFING PRIVATE LIMITED
Respondent THE STATE TAX OFFICER (INT) , MADURAI
Court Madras High Court
State

Tamilnadu

Date Mar 30, 2022
Order No.

W.P.(MD) No.5720 of 2022 And W.M.P.(MD) No.4567 of 2022

Citation

2022(3) TAXREPLY 5548
Original Order
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ORDER

The petitioner has challenged the impugned order dated 25.03.2022 in Form GST Mov-9 seeking to impose penalty of ₹ 2,50,387/- under CGST and SGST each, totally for a sum of ₹ 5,00,774/- under Section 129(3) of the CGST Act, 2017. 2.The petitioner had consigned the goods from its main place of business at Chennai to its additional place of business, Sastha Bombalan Modern Rice Mill, 3/237-B, Chintamani Road, Anuppandi, Madurai. This was not the additional place of business, as per the original registration certificate obtained by the petitioner on 02.08.2018. However, in the E-way bill and the delivery Challan, the petitioner had declared the consignee as 130, Ring Road Chintamani, Madurai, though the consignment was meant for being discharged at its new place of business at Sastha Mombalan Modern Rice Mill, 3/237-B, Chintamani Road, Anuppandi, Madurai, Tamil Nadu 625 009. Under these circumstances, the consignment along with lorry was detained on 22.03.2022. A show cause not....

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