9911796707
TMI Blog2022 (4) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ace mentioned in the GST Registration of the petitioner - HELD THAT:- Both the petitioner and the respondent admit that as on date the above said address has been included in the petitioner's place of business in the GST Registration. Thus, there is a post facto inclusion of the address, which was mentioned in the tax invoice raised by the supplier and in the E-way Bill. There is no atte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... development on Alage and its utilization. The petitioner placed purchase order on 07.10.2021 for supply of a specialized spray dryer and the parts thereof with M/s.ABV Engineering, Ahmedabad, who had consigned the same along with the invoice bearing No.197/21-22, dated 28.02.2022. The goods also accompanied with E-way Bill. As per the invoice, the name and address of the Consignee read as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Registration by including the address at No.5/150, South Karumpattor, South Thamaraikulam, Kanyakumari, Tamil Nadu 629708 in the GST Registration. 6.The learned counsel for the petitioner submits that there is no violation of Section 129 of the respective GST enactments as the transportation by the supplier from Gujarat not only accompanied tax invoice, but also E-way Bill showing suffer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Biosciences, who is also in the same trade and thus, there is an attempt to evade tax. It is further submitted that the attempt was to clear the goods to the said said Tvl.Pinnacle Biosciences and therefore, the impugned order cannot be interfered. 8.It is further submitted that the reliance placed by the petitioner on Circular No.10/2019 Q1/17253/2019, dated 31.05.2019, is of no relevance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudication-II, Madeira], an order came to be passed under a some what similar circumstances on 30.03.2022. There also, post facto GST Registration was amended and relief was therefore granted. The facts of the present case and the facts of the above said case are not different. Considering the same, I am inclined to allow this Writ Petition. 11.Accordingly, this Writ Petition is allowed. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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