2024 (12) TMI 720 - HC - GST

Levy of penalty u/s 129(3) of the TNGST Act, 2017 being 200% of the tax payable - discrepancies in GST documentation - HELD THAT - It appears to be an irregularity committed by the petitioner in not having the invoice and the e-way bill amended to correspond with the goods that were loaded on the vehicle. Whether the payments were received for the other two items or not is also not clear - Be that as it may, it was for the petitioner to produce all the records to substantiate the case before the respondents. Therefore, the impugned order cannot be found fault with. This Writ Petition is liable to be dismissed - However, liberty can be given to the petitioner to file a Statutory Appeal before the Appellate Authority under Section 107 of the TNGST Act, 2017.

Summary

The High Court of Madras dismissed the writ petition challenging an order imposing a penalty for discrepancies in GST documentation. The petitioner failed to amend the invoice and e-way bill to match the goods loaded on the vehicle. The court allowed the petitioner to file a statutory appeal within 30 days.