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TMI Blog2024 (12) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... nactment - discrepancy in consignment details - HELD THAT:- The GST registration, as per the extract from the GST portal, and the invoice raised by the consignor / seller, namely, M/s.M.R.Industrial Services, are one and the same. The e-Way Bill also indicates the same, except that the name of the consignee has been given as that of the petitioner. This Court has, in several cases, come to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivery of the detained consignments may be refunded and shall be subject to the final outcome of the order that may be passed - Petition allowed by way of remand. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr. M. Hariharan For the Respondent : Mr. C. Harsha Raj Additional Government Pleader ORDER The petitioner is before this Court against the order dated 02.03.2022 made in G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner with the above address as 'consignee', but the consignee was the petitioner's work contractor namely, M/s.Athish Engineering Systems. 2.2. It is submitted that the petitioner has replied to the notices dated 25.02.2022 in Form GST Mov - 01, 02, 06 and 07, however, without considering the same, huge penalty of Rs. 5,02,956/- has been imposed upon the petitioner. 3.1. Defending the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition is liable to be dismissed. 4. This Court has considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and has also perused the documents filed by the petitioner, including the GST registration of the said M/s.Athish Engineering Systems. 5.1. The GST registration, as per the extract from the GST portal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has paid the penalty amount and has taken delivery of the consignment that was detained by the respondent 5.3. Under these circumstances, the impugned order is set aside and the case is remitted back to the respondent to pass fresh orders on merits. The penalty paid by the petitioner, with a view to take delivery of the detained consignments may be refunded and shall be subject to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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