Madras HC Quashes GST Penalty for Lack of Show Cause Notice

Rnyn Steel Vs Assistant Commissioner (ST) (Madras High Court) In Rnyn Steel vs. Assistant Commissioner (ST), the Madras High Court quashed a GST penalty imposed for the detention of goods during transportation. The petitioner had purchased MS Scrap from a supplier in Chennai and later transported the same to a buyer in Andhra Pradesh with valid e-way bills. However, on April 20, 2022, the transport vehicle was intercepted at Redhills, and the goods were detained despite the driver presenting all required documents. The tax authorities alleged discrepancies in the location from which the goods ...