HC Upholds GST Penalty for Goods Transported Without Proper Invoice & Documents

Kumutham Agencies Vs State Tax Officer-II (Madras High Court)  In a crucial judgement, the Madras High Court upheld a penalty on goods transmitted without proper invoices and transport documents. The ruling was in response to a challenge by Kumutham Agencies against the proceedings by the State Tax Officer-II. The case came into the spotlight when a vehicle owned by the petitioner, Kumutham Agencies, was intercepted by officials for carrying diesel without necessary invoices and transport documents. The petitioner contended that the route was changed due to ongoing road repairs, a reason that...