Case Law Details
Thiruchy Royal Steels Vs Deputy State Tax Officer (Madras High Court)
In the matter of Thiruchy Royal Steels v. Deputy State Tax Officer [W.P.NO. 15338 OF 2023, W.M.P. NOS. 14861 and 14863 of 2023 dated May 11, 2023], the Hon’ble Madras High Court rejected the writ filed by the petitioner and instructed the assessee to pursue an appeal before the Appellate Authority. The High Court further directed the Appellate Authority to expedite the proceedings and resolve the case promptly.
Facts:
M/s Thiruchy Royal Steels (“the Petitioner”) is a registered dealer who entered into a transaction with a consignor of goods for supply of goods to the location as provided by the customer. The address and GSTIN details are clearly mentioned in all tax invoices and the transaction was arranged as a ‘Bill to’- ‘Ship to’. The Revenue Department intercepted the vehicle conducted physical verification in Salem on April 26, 2023 and no mismatch with regard to the quantity of the goods carried was found. The Revenue Department issued an order of detention under section 129(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) on the ground of mismatch of delivery address. The Revenue department issued notice under section 129(3) of the CGST Act and levied penalty of INR 3,51,000/-. Against which the Petitioner filed a detailed objection on May 02, 2023. After considering the said objection, the Revenue Department issued an Order ADJ No.04/2023-24/Adjudication-2 dated May 08, 2023 (“the Impugned Order”). Aggrieved by the Impugned Order the Petitioner filed writ before the High Court.
Issue:
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