https://www.taxtmi.com/caselaws?id=763140 A material mismatch between the goods transported and the accompanying invoice and e-way bill justified refusal of writ interference against the penalty order under the TNGST Act, 2017. The Court found that the discrepancy in transport documents was treated as an irregularity, and the petitioner had not produced sufficient records to substantiate the explanation offered. It also noted that an efficacious statutory appeal under Section 107 was available, which weighed against exercise of writ jurisdiction. The writ petition was dismissed, with liberty to pursue the appellate remedy. en-us Mon, 18 Nov 2024 00:00:00 +0530 Fri, 13 Dec 2024 07:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763140 A material mismatch between the goods transported and the accompanying invoice and e-way bill justified refusal of writ interference against the penalty order under the TNGST Act, 2017. The Court found that the discrepancy in transport documents was treated as an irregularity, and the petitioner had not produced sufficient records to substantiate the explanation offered. It also noted that an efficacious statutory appeal under Section 107 was available, which weighed against exercise of writ jurisdiction. The writ petition was dismissed, with liberty to pursue the appellate remedy. Case-Laws GST Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763140