Case Law Details
Case Name : Smart Roofing Private Limited Vs State Tax Officer (Madras High Court)
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All High Courts Madras High Court
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Smart Roofing Private Limited Vs State Tax Officer (Madras High Court)
The petitioner has challenged the impugned order dated 25.03.2022 in Form GST Mov-9 seeking to impose penalty of Rs.2,50,387/- under CGST and SGST each, totally for a sum of Rs.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 obt...
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