2024 (12) TMI 1087

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....Additional Government Pleader ORDER 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 nec....

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.... 07, however, without considering the same, huge 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....

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....ner, including the GST registration of the said M/s.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 ha....