Case Law Details
Ramki Cements Private Limited Vs State Tax Officer (Madras High Court)
This Writ Petition is filed for issuing Writ of Certiorarified Mandamus, to quash the impugned order of Demand of Tax and Penalty in Form GST MOV-09, dated 21.10.2022 and consequently direct the respondent to release the goods of the petitioner.
2. By consent of both parties, this Writ Petition is taken up for disposal on the stage of admission itself.
3. The brief facts as stated in the affidavit is that the petitioner is an assessee on GST MOV-09 and he is having a Branch office at No.257, Pathin Parai, Thottakudi, Tirunelveli, Tamil Nadu 627 151. The petitioner has established this office recently. Thereafter, GST certificate was obtained for the said Unit.
4. The contention of the petitioner is that, mistakenly, in the consignment was mentioned as if it is transported to Chennai. After intercepting the consignment, the respondent has issued the impugned notice to the driver and the same was not received by the petitioner. Therefore, the petitioner claims that adequate opportunity was not granted to him.
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