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TMI Blog2022 (4) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Pleader ORDER After hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this Writ Petition is disposed of. 2.In this Writ Petition, the petitioner has challenged the impugned order of demand of tax and penalty under Section 129 of the respective GST Acts. By the impugned order, the respondent has demanded a sum of Rs. 12,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , South Thamaraikulam, Kanyakumari, Tamil Nadu - 629708, was not a place mentioned in the GST Registration of the petitioner. 5.The learned counsel for the petitioner submits that the petitioner has entered into a rental agreement with one of the Directors of the petitioner Company, who is running a Proprietary concern at the said premises called ''Tvl.Pinnacle Biosciences'' and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Commercial Taxes. 7.Opposing the prayer, the learned Additional Government Pleader for the respondent submits that the registration profile of the petitioner reveals that one M.Adhi Visvanathan is the Director of the petitioner concern and also the Proprietor of Tvl.Pinnacle Biosciences, having address at No.5/150, South Karumpattor, South Thamaraikulam, Kanyakumari, Tamil Nadu - 629708 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 11.Considering the above fact, I am inclined to quash the impugned order, as there is no attempt to evade tax. Incidentally, in W.P.(MD)No.5720 of 2022 [M/S.Smart Roofing Private Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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