9911796707
TMI Blog2024 (7) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... fort of PETN explosives from Salem to Vietnam - HELD THAT:- On examining the petitioner's undertaking dated 15.06.2024 and the reply dated 18.06.2024, it is noticeable that the petitioner undertook to pay the penalty. It is also noticeable that the petitioner did not assert that the goods are exempted. In any event, whether goods are exempted or not is a mixed question of fact and law. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not generated e-invoices in respect thereof. Notices were issued in Form GST MOV-01 and MOV-07. These notices are challenged in this writ petition. 2. Learned counsel for the petitioner submits that the goods are exempted goods under applicable GST statutes. Consequently, he contends that clause (a) of sub-section (1) of Section 129 applies and the maximum penalty that may be imposed is Rs. 25,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2024, it is noticeable that the petitioner undertook to pay the penalty. It is also noticeable that the petitioner did not assert that the goods are exempted. In any event, whether goods are exempted or not is a mixed question of fact and law. This is required to be examined by the respondent. Since notices were issued and the petitioner replied thereto, it is just and appropriate that the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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