2024 (7) TMI 1203

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....: Mr.C.Harsha Raj, AGP (T) ORDER The petitioner transported PETN explosives from Salem to Vietnam. Such goods were intercepted on the ground that the petitioner had 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 unde....

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....6.2024. In these circumstances, he submits that no interference is called for. 4. 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 o....