Address on Invoice not Matches RC; Post Facto Amendment of GST Registration, HC Quashes Penalty

Algae Labs Pvt. Ltd Vs State Tax Officer (Madras High Court) After hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this Writ Petition is disposed of. 2. In this Writ Petition, the petitioner has challenged the impugned order of demand of tax and penalty under Section 129 of the respective GST Acts. By the impugned order, the respondent has demanded a sum of Rs.12,46,678/-[Rs.6,23,339+Rs.6,23,339]. 3. The petitioner is a new start up company and is engaged in research and development on Alage and its utilization. The petitioner pl...