9911796707
TMI Blog2022 (4) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act were justified in detaining the goods inasmuch as there is a wrong declaration in the E-way bill. However, the facts indicate that the consignor and the consignee are one and the same entity, namely, Head Office and the Branch Office. In this case, the petitioner has a new place of business, but had not altered the GST Registration. However, steps have been taken to ex post facto include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ov-9 seeking to impose penalty of ₹ 2,50,387/- under CGST and SGST each, totally for a sum of ₹ 5,00,774/- under Section 129(3) of the CGST Act, 2017. 2.The petitioner had consigned the goods from its main place of business at Chennai to its additional place of business, Sastha Bombalan Modern Rice Mill, 3/237-B, Chintamani Road, Anuppandi, Madurai. This was not the additional place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the consignee as its additional place of business at No.130, Ring Road Chintamani, Madurai. It is further submitted that ex post facto, i.e., on the date of the petitioner has taken steps for amending the registration by including Sastha Mombalan Modern Rice Mill, 3/237-B, Chintamani Road, Anuppandi, Madurai, Tamil Nadu 625 009 also as the additional place of business. It is submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the petitioner has a new place of business, but had not altered the GST Registration. However, steps have been taken to ex post facto include the new place of business altering the GST Registration. The registration certificate has also been amended. 7.Considering the fact that there is only a technical breach committed by the petitioner and there is no intention to evade tax, I am inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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