Typographical GSTIN Error Penalty Not Examined in Writ; Appeal Remedy Advised

B. Perumal Vs Deputy Commercial Tax Officer (Madras High Court) In B. Perumal Vs Deputy Commercial Tax Officer, the Madras High Court examined a writ petition challenging a penalty imposed under Section 129(1)(a) of the TNGST Act, 2017 in relation to goods in transit. The petitioner sought quashing of the order dated 03.02.2026 and refund of the penalty amount with interest, contending that there was no discrepancy except a typographical error in mentioning the GSTIN. The Court noted that the demand arose from alleged discrepancies during transit of goods. However, it was undisputed that the p...