Creamline Dairy Products Limited Vs State Tax Officer (Madras High Court)
Madras High Court held that e-way bill containing address of additional place of business which is not registered under GST is only procedural irregularities hence imposition of penalty under section 129(3) of the CGST Act, 2017 is liable to be set aside.
Facts- The petitioner is before this Court against the Impugned Order of demand of tax and penalty dated 28.03.2022 in Form GST MOV-09. The Impugned Order precedes Notice and Detention Order in the respective forms prescribed under the Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017.
The goods along with vehicle were seized and detained at about 10.25 a.m at 15.03.2022 as is evident from the reading of the documents filed before this Court. The said vehicle and the consignment of Cow Ghee was seized / detained from the petitioner’s additional place of business at Sothupakkam Village, Red Hills, Chennai. The said premises is not a registered premises of the petitioner under the provisions of the respective GST enactments.
Conclusion- Held that the additional place of business at Sothupakkam Village, Redhills, Chennai was not registered by the petitioner and that the same was only the procedural irregularities can be accepted as there is only technical and venial breach of the provisions.
