2024 (12) TMI 1087

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.... The petitioner is before this Court against the order dated 02.03.2022 made in GST MOV - 09 vide order No.412/2021-22/ADJ, whereby, the respondent has imposed a penalty of Rs. 5,02,956/- under Section 129 (1)(a) of the respective GST enactment. 2.1. The petitioner is engaged in construction activities and intended to have consignments converted into necessary structural items for the purpose of ....

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....uge penalty of Rs. 5,02,956/- has been imposed upon the petitioner. 3.1. Defending the impugned order, the learned Additional Government Pleader appearing for the respondent would submit that the petitioner has paid the amount of penalty and has taken delivery of the consignment that was detained vide the Order of Detention in Form GST MOV - 06 dated 25.02.2022, pursuant to which, the Release Ord....

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.....Athish Engineering Systems. 5.1. The GST registration, as per the extract from the GST portal, and the invoice raised by the consignor / seller, namely, M/s.M.R.Industrial Services, are one and the same. The e-Way Bill also indicates the same, except that the name of the consignee has been given as that of the petitioner. 5.2. This Court has, in several cases, come to the rescue of the assessee....