2022 (4) TMI 241

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....Sudalai Muthu For the Respondent : Mr.K.S.Selva Ganesan Additional Government Pleader ORDER The petitioner has challenged the impugned order dated 25.03.2022 in Form GST Mov-9 seeking to impose penalty of Rs. 2,50,387/- under CGST and SGST each, totally for a sum of Rs. 5,00,774/- under Section 129(3) of the CGST Act, 2017. 2.The petitioner had consigned the goods from its main place o....

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....pugned order dated 25.03.2022. 3.It is the specific case of the petitioner that there is no intention to evade tax as the petitioner has generated E-way bill by declaring the consignee as its additional place of business at No.130, Ring Road Chintamani, Madurai. It is further submitted that ex post facto, i.e., on the date of the petitioner has taken steps for amending the registration by inclu....

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....ration in the E-way bill. However, the facts indicate that the consignor and the consignee are one and the same entity, namely, Head Office and the Branch Office. In this case, the petitioner has a new place of business, but had not altered the GST Registration. However, steps have been taken to ex post facto include the new place of business altering the GST Registration. The registration certifi....