Dear Experts,
One of my clients who has undertaken a civil works contract and sent Iron and Steel goods directly from the supplier to the customer i.e bill to ship to basis u/s 10(1)(b) of IGST Act. Before which they have registered their site address as Site B instead of Site A inadvertently. Due to the site was not registered, the officer who detain the goods has collected the tax along with a penalty. On the very next day, after came to know the mistake, my client registered the correct site address i.e. Site A. Is there any case laws to cite while filing an appeal u/s 107 of GST Act, 2017.
Thanks in Advance.
Client Appeals GST Penalty for Wrong Site Address; Cites Harassment, Seeks Case Law on Section 107 Appeal A client involved in a civil works contract mistakenly registered the wrong site address (Site B instead of Site A) for goods delivery. Consequently, authorities detained the goods and imposed a tax and penalty. After realizing the error, the client corrected the site address. The client seeks advice on citing case laws for an appeal under Section 107 of the GST Act, 2017. Respondents discuss the issue, questioning the grounds for detention and highlighting potential harassment by tax officers. They suggest filing an appeal if the order is uploaded on the portal and discuss practical issues with e-way bills. (AI Summary)
TaxTMI 
TaxTMI 
