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SOHAMS FOUNDATION ENGINEERING PRIVATE LIMITED AND OTHERS vs. THE JOINT COMMISSIONER (CT) AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
B.satish Sundar
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

SOHAMS FOUNDATION ENGINEERING PRIVATE LIMITED AND OTHERS
Respondent THE JOINT COMMISSIONER (CT) AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 7, 2022
Order No.

W.P.No.26991 of 2022

Citation

2022(10) TAXREPLY 6472
Original Order
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ORDER

The petitioner has challenged the impugned notice issued under Section 129(3) of the Central Goods and Services Tax Act, 2017 dated 24.09.2022. By the impugned notice, the petitioner has been called upon to show cause as to why the penalty should not be imposed on the petitioner under Clause A of Sub Section 1 of 129 of the Central Goods and Services Tax Act which reads as under: "129.Detention, seizure and release of goods and conveyances in transit (i) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and seizure and after detention or seizure, shall be released, (a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to tow per....

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