Penalty u/s. 129(3) of CGST Act deleted as non-registration of additional place of business is procedural irregularity

Creamline Dairy Products Limited Vs State Tax Officer (Madras High Court) Madras High Court held that e-way bill containing address of additional place of business which is not registered under GST is only procedural irregularities hence imposition of penalty under section 129(3) of the CGST Act, 2017 is liable to be set aside. Facts- The petitioner is before this Court against the Impugned Order of demand of tax and penalty dated 28.03.2022 in Form GST MOV-09. The Impugned Order precedes Notice and Detention Order in the respective forms prescribed under the Tamil Nadu Goods and Services Tax ...