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VETRIVEL EXPLOZIVES PVT LTD vs. THE DEPUTY STATE TAX OFFICER, CUDDALORE
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
M.narasimha Bharathi
Res. Counsel
C.harsha Raj

Petitioner / Applicant

VETRIVEL EXPLOZIVES PVT LTD

Respondent THE DEPUTY STATE TAX OFFICER, CUDDALORE
Court Madras High Court
State

Tamilnadu

Date Jul 18, 2024
Order No.

W. P. No. 17481 of 2024 And W. M. P. No. 19271 of 2024

Citation

2024(7) TAXREPLY 10283
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ORDER

ORDER The petitioner transported PETN explosives from Salem to Vietnam. Such goods were intercepted on the ground that the petitioner had not generated e-invoices in respect thereof. Notices were issued in Form GST MOV-01 and MOV-07. These notices are challenged in this writ petition. 2. Learned counsel for the petitioner submits that the goods are exempted goods under applicable GST statutes. Consequently, he contends that clause (a) of sub-section (1) of Section 129 applies and the maximum penalty that may be imposed is Rs. 25,000/-. Instead, he submits that 200% penalty was imposed. He also submits that after the writ petition was filed revised notice dated 25.06.2024 was issued calling upon the petitioner to pay a sum of Rs. 56,20,104/- as penalty. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. By referring to undertaking letter dated 15.06.2024, he submits that the petitioner agreed to pay the penalty for not generating....

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