2024 (12) TMI 720

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....kodi Dinakaran Government Advocate ORDER There is no representation on behalf of the petitioner. 2. In this writ petition, the petitioner has challenged the impugned order dated 18.07.2022 passed in Form GST MOV-09 under Section 129(3) of the TNGST Act, 2017 imposing a penalty of Rs. 3,54,126/- being 200% of the tax payable on Item No.3 in Invoice No.109 dated 14.07.2022. The petitioner appears....

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....g the e-way bill generated for three items. 4. It is the case of the petitioner that the goods were to move to the customer in the mid night on 14.07.2022 to Chennai from Salem. Since the payments of the 3rd mentioned item was not made available, the 3rd mentioned item was not to be supplied and therefore was not loaded on the vehicle and the vehicle left only with other two items. 5. The learne....