Madras HC Allows Appeal on GST Penalty Despite Payment

Pulkit Metals Private Limited Vs State Tax Officer – II (Madras High Court)

In a notable ruling, the Madras High Court has provided a path for a taxpayer to challenge a 200% penalty imposed under Section 129(3) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, even after the penalty amount had been paid and the detained goods released. The decision in Pulkit Metals Private Limited Vs State Tax Officer – II underscores the judiciary’s nuanced approach to e-way bill violations, particularly when intent to evade tax is not clearly established.

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