Inland World Logistics Pvt. Ltd. Vs Deputy State Tax Officer (Madras High Court)
Madras High Court held that order confirming imposition of penalty under section 129(1) of the Central Goods and Services Tax Act, 2017 [CGST Act] without granting persona hearing not justified. Accordingly, matter setback for granting personal hearing and passing fresh order.
Facts- The goods were inspected in terms of Section 68(3) of the Act and at the time of interception of the vehicle, the driver produced invoices and E-way bills. On scrutiny of E-way bills it was found that the goods was dispatched from Havells India, Rajasthan to Gayathri Consultants, Tiruvallur, Tamil Nadu. However, it was found that instead of unloading at Gayathri Consultants at Tiruvallur the goods were being unloaded at Sembiam Road, Kathirvedu. The driver of the vehicle was not in a position to produce the documents for the movement of the goods from Gayathri Consultant to Sembiam Road, Kathirvedu and nor was there any tax invoices or delivery challan or E-way bill.
The present writ petition is filed challenging the impugned order dated 09.11.2024 whereby the petitioner was directed to pay penalty of Rs.6, 18,656/- as proposed in GST MOV 07 under Section 129(1)A of the CGST Act.
